AS-13

Investments
Accounting for

Advanced Accounting Lecture - 10

By – CA Nitin Goel
RECAP
1 AS 13 : Basic
concepts&f Questions
TOPICS
1 Basic & Questions
concepts
 Current Inv
-

Lost Er
>

100 20

Value = 80

Loss =
20 /inzeyS
-

Fairdue r
140
95 Fr
(e
⑱
-

(-
.

=
So
volve Lost =
10 s Cost 108

#by 15
(PrcAp Lo Gain
-

(Jedit/
 licom ar

Lost Fair value

I 500 480
/Temporary devine Value :
500

value : 500
550
2) 500

3) 500 270(Permanent decie) value = 270

⑤ prorogor desire = 230

PRLAK-Dr 230
BIS

Fi
Pror
To
fou decline 230

, at
 Cost = 500

Neut year ① ②
-

r -

400 For
value Fair value
Earlier
-

270 500
Valua 408 -

B O B/s
-

Fir
/500
-

prov.
100) 400
I .

500

Prov
gor decline 130 230

230
TO
PLA/L 130
 Yo1 : 23.
Poor Baddefts
you

Next Yeel
-

YV 2 : Nil
Yv & 100 >

Revem 230
Reven 130
For based
study
case Questions

both
In case
of
Fro in Share : Mention
options
1) If current
2) If term
log

1) Applicable ProryLero :

2) Facts
of cell) discussion

3) Conclusion
 be
Investments"
"Accouning for
13 Current Investments to
As As
per
,

Team Investments to
Log
Fair value.
of
relved at lower cost or

be volved at cost Unless there is delie ,

other then
temporary

Inr. in share
-

Lost 300 M V 250

Eg
Investments : = , 000 =
, 000
.

Current
.

Valved at lower
of above is 25000
.

Loss
of
50000 to be
providedfor
300000 view

& Ly Tcam Investments valued cost is

: at .

thre is
perament decline
.
 to be
Gold
log
For in term
& silver .
generally
are assumed

So valued at cost .
8
Cost Read 8 to Ques
600 O
-
- =

Fair value = 200L

Tem Inve
Current Inve
Wy Soy
50 %

Cost = 300L
Cost =
300L
Fair value = 100L
Fair vere = 1006

At cost unless there is decline

leg above Other than

temporary
ic : 100L
Since decline is other than
tempory
Cross og 2004 poor for decline ic .
200

& volved at 100L

CurrentI n
-

& by
me -> value : 100

⑤
↓

⑰ Lower = 100
cost = 100 For 120

85
=
108 =
85
Log
Tcom to Current

Tr
Valve
Cost Book valve :

~
los 106
⑩

100
So ⑳
of
was 20 : entier

My No
 AS 13

① Practical Oriented : Ass Ques & Practic Ques

Doubts
-
[ & de
②
Constray
: Assure

↓
Dowst

MID's 09
,
11
, .
&
8 , 10

7 6
,
 Amount Same
Book value
Carrying
: :

Farket
volve

Rooted Fer : In in share

of Listed w.
Se

Unquoted For :

↓
Published Als
Practica Ove
-

-
1 to 10
8
Right Issue ,
9
Right Issue

-
5
Stamp duty
53 Deb- Int

r
.
2 Accred Into reluation
11 / T

~
Averye cost tesh.
 15 dividen , Right
14 Divided Accred
,

15 Di vidul
11 to 18 ,
Right Issue
,
Let
12 ba 3/d
16 convulsion

Pray ,

H 311 & z

/3
-
M ↑
-
Divided
-
Post Au &
-
 McC

1) Que : Tick

2) POLL

that
3)
of
No mention answer in

4) Duration - Acct Question

 Later on
-
-
(a) 4
Cost =
100

S Fr =
95 118
Fr =

Value =
702
70
Cost = 100
⑩
5

Loss = 30
Valve 95 100

Earlier 7 7
POLAK-Er 30
Incr 25 30
To In a 30

③
Investment 25 30

To PRIAk 25
 Google Drive Link
More MCOS

↓ &
Case based
Advanced Acco
study
MCO's
) Chapter Note

2) Po sol .

3) Annotated
file
4) MCP's
-
-
T

5) Tracke
RPMay
-
27 :

-
6) Mid MTP
L All
Sep 24 :
RTP
-

to
YT video : Link in
Tracke on
top .
Homework

Revise what is done in class

2 Mins Summary

crupts & Example

AS13 : Basic