AS-13

AS 13 says abt tratment of Investments..It states how the investments are going to be clasified whether Current investments or Long term.When Provison for Dimunation in Investments going to be provided..

there are more isuues I m attaching AS 13 for ur reference.

Go th it.

Thanks

Thanks but this AS I also have. You tell me one-one example of duties on investment & Fees on investment Which is there in cost on investment para. And also tell me one example of fair value & also tell me that why assets held as stock-in-trade are not investment.

Investment would mean which are intended to be held at least for few period. If your intention with respect to the asset is to "purchase and sell" and not to purchase withhold", what is the question of calling it as an investment?

But  shares, debentures and other securities held as stock-in-trade (i.e., for sale in the ordinary course of business) are not ‘investments’ as defined in this Statement.

However, the manner in which they are accounted for and disclosed in the financial statements is quite similar to that applicable in respect of current investments.

Accordingly, the provisions of this Statement, to the extent that they relate to current investments, are also applicable to shares, debentures and other securities held as stock-in-trade, with suitable modifications as specified in this Statement

Thanks, But can you tell me every thing that I asked here, please tell me if you can.

Thanks