This document explains the accounting requirement for investment as per AASB 9. It also explains how the company should record the asset after the initial process. The document discusses the fair market price value of the asset, the profit and loss effect in the asset, and the impairment of asset in the calculation of the book value of debt instrument. It also explains the points which should be considered by the company while recording the value of debt instrument in regards to contractual cash flow and for sale purpose.