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 […]