Porag Sarmah, Biju Roy (2023) “Impact of Fair Value Measurement on the Financial Position and Performance of NBFC’s Adopting Ind AS- An Insightful Discussion”, European Economic Letters (EEL), 13(5), pp. 668–676. Available at: https://www.eelet.org.uk/index.php/journal/article/view/807 (Accessed: 10 October 2025).