AS 13 – Accounting of Investments

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Unreliable Investments Ltd. has two options, either to value lower of cost and fair value individually or at the most category wise but not on global basis. Thus, Unreliable Investments Ltd. can value current investments individually. In that case, diminution for equity will come to Rs.50,000 and for debentures to Rs.1,00,000. If it opts to

  Value, Investment, Fair, And fair value