This statement is intended to standardize the accounting treatment in reporting of investments in debt securities and in equity securities. The fair value of an equity security is considered available, if the selling price or supply and demand price have been set at the Jakarta stock exchange, the Surabaya stock exchange and other Stock Exchanges in Indonesia. This statement does not regulate : a. Investments in equity securities which are recorded using the Accounting of Investment in securities.
This statement is intended to standardize the accounting treatment in reporting of investments in debt securities and in equity securities. The fair value of an equity security is considered…