Accounting Standard 13 does not deal with ........

Accountancy (Phase -I & II) Accounting standards

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Accounting Standard 13 does not deal with:

operating or finance leases;

investments of retirement benefit plans and life insurance enterprises;

both 1 and 2

none of the above

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Explanation:

This Standard does not deal with:

(a) the bases for recognition of interest, dividends and rentals earned on investments which are covered by Accounting Standard 9 on Revenue Recognition;

(b) operating or finance leases;

(d) mutual funds and venture capital funds and/or the related asset management companies, banks and public financial institutions formed under a Central or State Government Act or so declared under the Companies Act, 1956