Accounting Standard - 13 (Investments) & Accounting Standard - 16 (Borrowing Cost) | CA Inter

✅ YouTube Description – AS 13 (Accounting for Investments)

In this video, we explain Accounting Standard 13 (AS 13): Accounting for Investments in a simple and exam-focused way. AS 13 provides guidelines on the classification, recognition, valuation, and disclosure of investments made by a business. Perfect for B.Com, CA Foundation, CMA, CS, and Class 11–12 Commerce students.

📌 What You Will Learn

✔ Meaning & Types of Investments
✔ Current vs Long-Term Investments
✔ Cost of Investment
✔ Carrying Amount & Valuation
✔ Reclassification of Investments
✔ Disposal of Investments
✔ Disclosure Requirements
✔ Practical Examples for Exams

🎯 Why This Video Is Useful

Simple explanation of complex rules

Covers theory + numericals

Very helpful for exams and assignments


📕 Best For

B.Com | CA Foundation | CMA | CS | 11th & 12th Commerce | BBA


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📌 Hashtags

#AS13 #Investments #AccountingStandards #CommerceClasses #CAFoundation #CMA #BCOM #AS13Explained


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✅ YouTube Description – AS 16 (Borrowing Costs)

In this video, we cover Accounting Standard 16 (AS 16): Borrowing Costs, which explains how to treat interest and other borrowing-related expenses. AS 16 focuses on when to capitalize borrowing costs and when to charge them to Profit & Loss Account.

📌 What You Will Learn

✔ Meaning of Borrowing Costs
✔ Qualifying Asset
✔ Capitalization of Borrowing Costs
✔ Specific Borrowings vs General Borrowings
✔ Suspension of Capitalization
✔ Cessation of Capitalization
✔ Disclosure Requirements
✔ Practical Problems & Examples

🎯 Why This Video Is Important

Perfect for theory + practical exams

Easy-to-understand explanations

Covers all key points as per syllabus


📕 Best For

B.Com | BBA | CA Foundation | CMA | CS | 11th & 12th Commerce | Accounting Learners


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📌 Hashtags

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