What investments are shown at fair value rather than cost?

Here's a summary:

1. investments in subsidiaries, jointly controlled entities and associates that are not classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 shall be accounted for either at cost, or in accordance with IAS 39.

2. Interests in jointly controlled entities that are classified as held for sale in accordance with IFRS 5 shall be accounted for in accordance with that IFRS.

3. An investment in an associate that is acquired and held exclusively with a view to its disposal within 12 months from acquisition should be accounted for as held for trading under IAS 39. Under IAS 39, those investments are measured at fair value with fair value changes recognised in profit or loss. [IAS 28.13(a)]

4. Investment property is INITIALLY measured at cost, including transaction costs. Such cost should not include start-up costs, abnormal waste, or initial operating losses incurred before the investment property achieves the planned level of occupancy. [IAS 40.20 and 40.23] Subsequent to initial recognition IAS 40 permits enterprises to choose between a fair value model and a cost model [IAS 40.30]

5. Intangible assets are INITIALLY measured at cost. [IAS 38.24] Subsequent to Acquisition : Cost Model and Revaluation Models are Allowed. An entity must choose either the cost model or the revaluation model for each class of intangible asset. [IAS 38.72]

Are you in America? Fair value IS cost (or the seller soon goes out of business.)

Stocks.