Section 91 in The Companies (Indian Accounting Standards) Rules, 2015
91. An entity shall disclose information that helps users of its financial statements assess both of the following:
(a)for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the balance sheet after initial recognition, the valuation techniques and inputs used to develop those measurements.(b)for recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period.
