C.E.O
356 Points
Joined November 2007
Iinvestment in an asset other that Financial asset will be valued at cost or market price which ever is lower.
However financial instruments will be valued according to AS 30,31,32... financial instruments include investment in derivatives, forward contracts, bonds etc.. Valuation further depends on the purpose of investment - whether it is held to maturity or for short term objective etc...
If you are interested in valuation of Financial instruments pls specify the instrument and purpose of holding