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INTERNATIONAL JOURNAL OF CREATIVE RESEARCH THOUGHTS - IJCRT (IJCRT.ORG)
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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
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Published Paper Details:
Paper Title
Effectiveness of OCI in Channelizing the Impact of Fair Valuation
Authors
Sreeda T. P
Keywords
Ind AS, Other comprehensive income, fair valuation, volatility
Abstract
Ind AS (Indian Accounting Standards) is the customized version of IFRS (International Financial Reporting
Standards). Indian companies, listed and unlisted; whose net worth is more than 500 crore, have converged
to Ind AS reporting from the financial year 2016-17. The major change that Ind AS has brought to the
framework of financial reporting was the introduction of fair value concept as a method of valuing assets
and liabilities. This paper tries to address the facets of fair valuation and how the other comprehensive
income (OCI) in the statement of profit and loss plays a role to reduce the volatility of fair valuation in the
financial statements. The sample consists of selected companies following Ind AS and those are listed in
BSE 100 index. The researcher has tried to analyze the components of OCI in them and the effectiveness of
OCI in channelizing the impact of fair valuation.
IJCRT's Publication Details
Unique Identification Number - IJCRTDRBC074
Paper ID - 187889
Page Number(s) - 502-505
Pubished in - Volume 6 | Issue 2 | MARCH 2018
DOI (Digital Object Identifier) -
Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Sreeda T. P, "Effectiveness of OCI in Channelizing the Impact of Fair Valuation", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.6, Issue 2, pp.502-505, MARCH 2018, Available at :http://www.ijcrt.org/papers/IJCRTDRBC074.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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