are assets held by an enterprise for earning income by way of dividends interest and rentals for ca...........

Accountancy (Phase -I & II) Accounting standards

...........................are assets held by an enterprise for earning income by way of dividends, interest, and rentals, for capital appreciation, or for other benefits to the investing enterprise.

current investments

fair value

market value

investments

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Explanation:

investments are assets held by an enterprise for earning income by way of dividends, interest, and rentals, for capital appreciation, or for other benefits to the investing enterprise. Assets held as stock-in-trade are not ‘investments’