Chapter 10

Valuation of Investments

Investments in general, and in manufacturing companies in particular, represent deployment of surplus funds to earn dividends, interest, rentals and capital appreciation for strategic reasons. Investments represent major assets and business activities for investment companies. Their performance depends on the results of this activity.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  1. Meaning and significance of investments.

  2. Scope and coverage of AS-13 on ‘Accounting for Investments’.

  3. Various forms of investments.

  4. Principles and norms of standard accounting treatment ...

Get Financial Accounting for Management: An Analytical Perspective, 4th Edition now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.

Start your free trial