ICDS 8 vs. AS 13

The corresponding AS to ICDS - 8 'Securities' is AS - 13 'Accounting for Investments'

Point of Difference

Basis	AS - 13	ICDS - 8
Applicability	Deals with accounting for investments in the financial statements of enterprises. Stock-in-trade are not ‘investments’.	A deals with securities held as stock-in-trade.
Carrying Amount	Current investment are valued at lower of cost and fair value. Individual Scrip Wise valuation.	Securities held as Stock-in-trade shall be valued at actual cost or NRV. Category Wise valuation: Classification into four categories namely:- 1. share 2. debt securities 3. convertible securities 4. other securities not covered above At the end of any previous year securities not listed on a recognized stock exchange or listed but not quoted on a recognized stock exchange shall be valued at actual cost initially recognized.
Acquisition	Investment acuired by issue of shares or assets. The acquisition cost should be the fair value of the securities issued/ fair value of the asset given up.	A security is acquired in exchange for other securities or asset, the fair value of the security so acquired shall be its actual cost.