{"id":95423,"date":"2020-12-24T17:37:22","date_gmt":"2020-12-24T12:07:22","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=95423"},"modified":"2024-04-12T14:25:22","modified_gmt":"2024-04-12T08:55:22","slug":"disposal-of-investments","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/disposal-of-investments\/","title":{"rendered":"Disposal of Investments"},"content":{"rendered":"\n<p>On disposal of an investment, the difference between the carrying amount and the disposal proceeds, net of expenses, is recognised in the profit and loss statement. When disposing of a part of the holding of an individual investment, the carrying amount to be allocated to that part is to be determined on the basis of the average carrying amount of the total holding of the investment.<\/p>\n\n\n\n<p><strong>Disclosure<\/strong><\/p>\n\n\n\n<p>The following disclosures in financial statements in relation to investments are appropriate: &#8211;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The accounting policies followed for valuation of investments.<\/li><li>The amounts included in profit and loss statement for:<ul><li>Interest, dividends (showing separately dividends from subsidiary companies), and rentals on investments showing separately such income from long term and current investments. Gross income should be stated, the amount of income tax deducted at source being included under Advance Taxes Paid.<\/li><li>Profits and losses on disposal of current investments and changes in carrying amount of such investments.<\/li><li>Profits and losses on disposal of long term investments and changes in the carrying amount of such investments.<\/li><\/ul><\/li><li>Significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal.<\/li><li>The aggregate amount of quoted and unquoted securities separately.<\/li><li>Other disclosures as specifically required by the relevant statute governing the enterprise.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On disposal of an investment, the difference between the carrying amount and the disposal proceeds, net of expenses, is recognised in the profit and loss statement. When disposing of a part of the holding of an individual investment, the carrying amount to be allocated to that part is to be determined on the basis of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-95423","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Disposal of Investments - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/disposal-of-investments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disposal of Investments - Tutorial\" \/>\n<meta property=\"og:description\" content=\"On disposal of an investment, the difference between the carrying amount and the disposal proceeds, net of expenses, is recognised in the profit and loss statement. 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