AEIA7

Jose Rizal University

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Investments: Accounting and Classification under PFRS 9 & PAS 28
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8

november 2025

2025/2026
Investments Summary for Online Sale Notes - General Definition: Investments are assets (property/financial instruments) for wealth accretion (rentals, royalties, appreciation, interest). - Equity Instruments: Represent residual interests (ordinary/preference shares). - Ordinary Shares: - No control/influence (<20%): PFRS 9, FVPL/FVOCI. - No control but with influence (20%-50%): PAS 28, Associate. - With control (>50%): Subsidiary. - Financial Instruments: - Contract where one en...
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