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Accounting for Investment in shares and Mutual funds

Vinay Tulsian (Student) (1 Points)

02 August 2021  


Can anyone help me with the amount with which Investment in shares are to be recorded in books of accounts? Whether amount recorded should include brokerage, stamp duty, GST, exchange fees, STT, etc.

Further, one more query for mutual funds that is when we calculate gain/loss for accounting purpose, we would follow WAC method for calculating cost of investment in Mutual funds. Or we will take actual cost of mutual funds units which are sold.


Kindly provide your view points along with reference to AS, if possible.

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