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Treatment as per INDAS

rashmi (student)     14 November 2019

 3 likes  298 points

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What is the treatment as per INDAS for a state govt company for following :

1) Treatment of Unlisted , unquoted , non-trading equity shares ?  Currently treated at cost under financial assets . Is it correct ?

2) Classification of Reorganisation account balance created due to de-merger ?



Ravi Duseja (Article)     27 November 2019

Ravi Duseja
 4 likes  97 points

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Investment in Equity Shares is Financial Asset. Investment in Equity can be Classified Either at FVTPL or FVTOCI (iF long Term FvTOcI) initially it can be recorded at Cost. at each balance sheet date You have revalue it at Fair value.

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Savar (Manager)     03 January 2020

 22 points

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