ACCOUNTING FOR INVESTMENTS

Investments
 are assets held by an entity for the accretion of wealth through distributions such
as interest, royalties, dividends, and rentals, for capital appreciation or for
other benefits to the investment entity such as those obtained through trading
relationships.
 are assets not directly identified with the operating activities of an entity and
occupy only an auxiliary relationship to the central revenue producing activities of
the entity.

Purposes
1. Accretion of wealth
2. Capital appreciation
3. Ownership control
4. Meeting business requirements
5. Protection

Examples of Investments
1. Trading Securities or Financial Asset @ Fair Value through Profit or Loss
2. Financial Asset @ Fair Value through Other Comprehensive Income
3. Investment in Non-Trading Equity Securities
4. Investment in Bonds or Financial Asset @ Amortized Cost
5. Investment in Associate
6. Investment in Subsidiary
7. Investment Property
8. Investment in Funds
9. Investment in Joint Venture

Investment in Shares measured at Fair Value

Investment in Associate
Investment in Debt Securities

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*COC_AJCG,CPA,MBA*