A Study of Fair Value Measurement Practices under Ind AS 113: An Empirical Evidence from Indian IT Companies

Author(s)	Mr. Lokesha S P, Dr.B. Mahadevappa
Country	India
Abstract	Fair value measurement is a basic idea in financial reporting that shows how much assets, liabilities, and equity are worth right now. Ind-AS 113 sets up a way to figure out fair value. This study aims to evaluate the extent of compliance. This study evaluates the compliance of Indian Information Technology (IT) firms listed on the Bombay Stock Exchange with the fair value measuring standard established in Ind AS 113. With a mean of 0.64, the results demonstrate a high level of compliance, indicating successful application of the fair value principles. There is a lot of compliance in important areas like financial instruments, valuation methods, observable inputs, and the fair value hierarchy. Significant waywardness exists in the more complex disclosure-oriented components of one's own credit risk, transaction costs, portfolio exceptions, and the concept of valuing non-financial assets. "The research concludes that although the Indian IT sector is broadly in line with the purport of Ind AS 113, there is a requirement for enhanced transparency and disclosures for measurements to enable full compliance and thereby increase the decision-usefulness of the financial statements.
Keywords	Fair value measurement, financial statements, compliance
Field	Mathematics > Economy / Commerce
Published In	Volume 8, Issue 1, January-February 2026
Published On	2026-02-10

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