OBS_VALUE: <ul><li><a href=https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11818&Mode=0 target=_blank>Implementation of Indian Accounting Standards(RBI/2019-20/170DOR (NBFC).CC.PD.No.109/22.10.106/2019-20 Adopted on March 13, 2020)</a></li><li><a href=https://www.icai.org/post/compendium-of-indian-accounting-standards target=_blank>The institute of Chartered Accountants of India, Compendium of Indian Accounting Standards (Year 2023-2024)(Compendium of Indian Accounting Standards (Year 2020-2021))</a></li><li><a href=http://www.mca.gov.in/Ministry/pdf/Ind_AS39.pdf target=_blank>Indian Accounting Standard (Ind AS) 39(Indian Accounting Standard (Ind AS) 39, Financial Instruments Recognition and Measurement  )</a></li></ul>