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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Investment valuation rules: current investments measured at lower of cost and fair value, long-term investments carried at cost.</h1> This Standard requires distinct classification of investments as current or long-term, determines cost to include acquisition charges and fair-value-based cost when securities or assets are exchanged, and states that current investments are carried at the lower of cost and fair value while long-term investments are carried at cost subject to write-down for decline other than temporary; reductions and reversals and gains or losses on disposal are recognised in profit and loss, and specified disclosures about policies, classifications, income, disposals and restrictions must be made.

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