AS 13 Accounting for Investments
AS 13 Accounting for Investments is a widely used standard that governs the accounting for investments in a company’s financial statements and specifies different disclosure criteria.
Applicability of AS 13 Accounting for Investments
The following are not covered by AS 13 Accounting for Investments:
- Dividends, interest, and rentals earned on investments covered by AS 9
- Finance or operating leases […]