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Q. > Please Help: Accounting Treatment of Mutual Fund under IndAS
Can you pls share the Accounting Treatment of Investment (such as Mutual Funds, property and other Financial Instruments) under IndAS
answered May 12, 2025 by kavya , South Delhi
here is it.
accounting of Investments under IndAS
Investment Type Relevant Ind AS Classification & Treatment
Mutual Funds Ind AS 109 (Financial Instruments) Measured at FVTPL (Fair Value Through Profit or Loss) – changes go to P&L
Equity Shares (Listed/Unlisted) Ind AS 109 Choice:
FVTPL (default)
FVOCI (Fair Value through OCI) – if not held for trading |
| Debt Instruments (e.g., Bonds) | Ind AS 109 | Depends on business model:
Amortised Cost
FVOCI
FVTPL |
| Investment Property (e.g., land/building held for rental or capital appreciation) | Ind AS 40 (Investment Property) | Measured at cost model (like PPE);
No fair value changes in books
Disclosure of fair value required |
| Subsidiary, Associate, JV | Ind AS 27 / Ind AS 28 |
Cost or
As per Ind AS 109 in separate FS
Consolidation rules apply in CFS |
???? Notes:
Always assess intent of holding (trading, collecting cash flows, or appreciation).
Fair value changes are mostly routed through P&L or OCI, depending on classification.
Disclosure requirements under Ind AS are extensive, especially for fair value hierarchy.
Experts Panelist
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