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Accounting of Investment under AS 13

Accounting standard 13 is related with proper accounting treatment of investment and disclosing the method of valuation of investment in financial statement.

In simply, we can define investment as a asset which is held by businessman for earning of interest or dividend or any other motive. This is the source of earning of investors. Investment can be done in two types of assets. One is physical property like land and building and other is in shares and debentures this is physical property but these are the certificate which gives the power to get earning from these investments.

Valuation of Current investments

Any investment which is converted in to cash within one year. All current investments will be calculated on cost or fair market price which is less.

Valuation of long term investments

Long term investments are valued at its original cost for recording in the books of accounts.

It is very necessary to disclose the method of valuation of investments in the financial statements because of other investor’s interest are affected from this point.

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Accounting Education: Accounting of Investment under AS 13
Accounting of Investment under AS 13
Accounting Education
https://www.svtuition.org/2009/06/accounting-of-investment-under-as-13.html
https://www.svtuition.org/
http://www.svtuition.org/
http://www.svtuition.org/2009/06/accounting-of-investment-under-as-13.html
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