Suggested link	Volume	Query_No	Finalized_Date
Disclosure of unamortised exploration expenditure of an oil company	6	7	09/01/1986
Whether termination benefits paid to workers on account of automation of plant be treated as deferred revenue expenditure	6	8	10/01/1986
Valuation of closing stock of items handled on behalf of the Government where the profits and/or losses are borne by the Government	6	9	07/04/1986
Treatment of government grants	6	10	25/04/1986
Treatment of commission earned by a consignee in the profit and loss account	6	11	07/05/1986
Authentication of annual accounts	6	12	07/05/1986
Capitalisation of interest on borrowings made for the purchase of fixed assets	6	13	15/05/1986
Accounting for foreign currency translations	6	14	15/05/1986
Whether export incentives can be treated as part of sales	6	15	16/05/1986
Arrears of preference dividend after redemption of cumulative preference shares	6	16	16/05/1986
Accounting treatment of time barred liabilities related to purchase of fixed assets	6	17	19/05/1986
Classification of loans in balance sheet	6	18	19/05/1986
Whether 'spare parts for resale' should be included in 'raw materials consumed' for the purpose of Schedule VI	6	19	21/05/1986
Revenue recognition of equipments manufactured against customers' orders	6	20	20/06/1986
Disclosure of certain discounts as per the requirements of Schedule VI to the Companies Act, 1956	6	21	09/07/1986
Appointment of a relative of a director of a bank as an auditor of the bank	6	22	11/07/1986
Conduct of an audit of a firm/ company in which a near relative of the partner of auditors firm is a partner/director of te firm/company	6	23	23/07/1986
Exhibition of work-in-progress in accounts	6	24	23/07/1986
Write-off of bad debts by a bank	6	25	23/09/1986
Treatment of expenditure on know-how	6	26	14/10/1986
Provision for depreciation	6	27	14/10/1986
Disclosure of prior period items	6	28	15/10/1986
Qualifications in auditor's report in case of violations of the relevant statutory provisions	6	29	15/10/1986
Auditor's responsibility on matters contained in Director's report	6	30	15/10/1986
Whether entertainment tax on sale of cinema tickets would be included to determine gross receipts for the purpose of section 44 AB	6	31	26/12/1985