Accounting Standard (AS) 13
Accounting for Investments
(This Accounting Standard includes paragraphs 26-35 set in
type and paragraphs 1-25 set in plain type, which have equal authority.
Paragraphs in bold italic type indicate the main principles. This
Accounting Standard should be read in the context of the Preface to the
Statements of Accounting Standards
The following is the text of Accounting Standard (AS) 13,
Investments’, issued by the Council of the Institute of Chartered
Accountants of India.2
1. This Statement deals with accounting for investments in the financial
statements of enterprises and related disclosure requirements.