treatment of IFF in dissolution of firm. I am not understand with you study material of JLP. so explain me different cases

There are two cases of IFF.
1. Investments and IFF both appear in the Balance Sheet: Transfer Investments on the debit side of Realisation Account and IFF on the credit side of Realisation Account.
2. Only IFF appears in the Balance Sheet: Transfer it to credit side of Partners' Capital Accounts.

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IFF is simply transferred to the Credit side of realisation account.

no matter the change in value of investments, it is simply transferred and nothing is done!

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you are wrong jaanvi
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