GUPTA, Ambrish. Evaluation of the Impact of IND AS 113 Fair Value Measurement on Financial Statements. Indian Journal of Finance, [S. l.], v. 12, n. 11, p. 7–22, 2018. DOI: 10.17010/ijf/2018/v12i11/138194. Disponível em: https://www.indianjournalofcapitalmarkets.com/index.php/IJF/article/view/138194. Acesso em: 6 aug. 2025.