Porag Sarmah, Biju Roy. “Impact of Fair Value Measurement on the Financial Position and Performance of NBFC’s Adopting Ind AS- An Insightful Discussion”. European Economic Letters (EEL), vol. 13, no. 5, Nov. 2023, pp. 668-76, https://www.eelet.org.uk/index.php/journal/article/view/807.