Question

how to account for investment in equity papers with an investment rate of 1% to 20% and what are the international accounting standards used in this investment rate which is 1% to 20%?

Answer 1

Investment in Equity papers with an Investment rate of 1% to 20% are adjusted for Fair value at each year end or period end . Their fair value adjustments can be done through Fair Through Profit & loss account ot Fair value though Other Comprehensive Income

IFRS -9 ( Financial Instruments) specify the treatment of these Investments. This provides that such type of equity investments are kept at Fair value. For Fair value adjustment there are two types of method to recognise the adjustments . One is the Fair value through Profit & loss , another is Fair through Other Comprehensive Income.