Ind AS 113 fair value measurement does not apply to the following:

CS Executive · Corporate and Management Accounting · PYQS · December 2024
Ind AS 113 fair value measurement does not apply to the following:
(A) Share based payment transaction as per Ind AS 102
(B) Leasing transaction within as per Ind AS-47
(C) Value in use in Ind AS 36
(D) All of the above

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Accounting Standards

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