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of <h1>Comparing ICDS-VIII, AS-13, and Ind AS-109: Key Differences in Accounting and Measurement of Financial Instruments</h1> The text provides a comparison between ICDS-VIII, AS-13, and Ind AS-109 regarding the accounting and measurement of securities and financial instruments. ICDS-VIII focuses on securities held as stock-in-trade, excluding certain financial entities like insurance and mutual funds. AS-13 addresses accounting for investments, distinguishing between long-term and current investments, with valuation methods based on cost and fair value. Ind AS-109 encompasses a broader scope, covering recognition and measurement of financial assets and liabilities, with classification into amortised cost or fair value, and specific guidelines for equity and debt instruments. Each standard applies different valuation and measurement principles based on the nature and holding purpose of the financial instruments.
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