TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>AS 13: Accounting for Investments, Excluding Interest and Dividends, with Valuation and Disclosure Guidelines.</h1> Accounting Standard (AS) 13 outlines the accounting for investments in financial statements, excluding interest, dividends, rentals, operating or finance leases, retirement benefit plans, and mutual funds. Investments are classified as current or long-term, with current investments held for less than a year and long-term investments held longer. The cost of investments includes acquisition charges, and their carrying amount is determined by cost or fair value. Current investments are valued at the lower of cost and fair value, while long-term investments are carried at cost unless a decline in value is recognized. Disclosures include accounting policies, income from investments, and significant restrictions.
TaxTMI 
TaxTMI 
