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.


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 ...

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