CA Inter Accounts Chapter 9 Investment Accounts Summary Notes PDF

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We are Sharing With You CA Inter Accounts Chapter 9 : Investment Accounts Handwritten Notes. So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your Upcoming Exams.

CA STUDY NOTES

Accounting for Investments


Introduction

  1. This Standard deals with accounting for investments in the financial
    statements of enterprises and related disclosure requirements.1
  2. This Standard does not deal with:
    (a) the bases for recognition of interest, dividends and rentals earned
    on investments which are covered by Accounting Standard 9 on
    Revenue Recognition;
    (b) operating or finance leases;
    (c) investments of retirement benefit plans and life insurance enterprises; and
    (d) mutual funds and venture capital funds and/or the related asset
    management companies, banks and public financial institutions
    formed under a Central or State Government Act or so declared
    under the Companies Act, 1956.

Download Chapter 9 Summary PDF Notes

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