Suggested link	Volume	Query_No	Finalized_Date
Consideration of idle capacity costs in inventory valuation of a sugar manufacturing unit	7	24	21/08/1987
Disclosure in the accounts of lessor company regarding leasing out of land to other companies	7	25	15/09/1987
Auditor's responsibility towards individual shareholders seeking additional information/explanations, Disclosure in financial statements of tax audit fees paid to chartered accountants other than the statutory auditors where one or more partners are common	7	26	15/09/1987
Applicability of MAOCARO 1975 requirements to an investment company	7	27	13/10/1987
Accounting in a not-for-profit organisation	7	28	13/10/1987
Treatment of expenses shared with an agency for developing a captive plantation	7	29	13/10/1987
Accounting for Taxes on Income	7	30	12/10/1987
Treatment of expenditure incurred on construction of godowns for self and on behalf of others	7	31	09/10/1987
Appointment of auditors in the case of a company under voluntary liquidation	7	32	16/01/1987
Appointment of auditors at an Extraordinary General Meeting held at a place other than the registered office of the company	7	33	23/02/1987
Applicability of MAOCARO to a Section 25 company carrying on research activities	7	34	26/05/1987
Applicability of Companies (Acceptance of Deposits) Rules, where a deposit is given by a director who was a shareholder	7	35	10/07/1987
Whether deposits received from a firm whose all partners are directors of the company, are exempted	7	36	15/09/1987
Whether the expression for cash includes irrevocable revolving letter of credit for the purpose of section 297 (2) (a) of the Companies Act	7	37	13/10/1987
Whether investment allowance availed of by a registered firm will be withdrawn on its dissolution and take over of its business by on of the partners	7	38	15/05/1987
Creation of Investment Allowance Reserve out of profits arrived at after writing back depreciation arising because of change in accounting policy regarding depreciation	7	39	28/09/1987
Application of Section 205 A (3) in case Investment Allowance Reserve released after the statutory period is credited to profit and loss account	7	40	06/11/1987
Mode of valuation of stocks having negative realizable value.	8	1	29/10/1987
Treatment of exchange rate fluctuations in respect of liability for long-term foreign credits used for purchase of fixed assets.	8	2	03/12/1987
Revenue recognition on sale of sub-distribution rights of a film	8	3	03/12/1987
Computation of Debt-Equity Ratio	8	4	03/12/1987
Whether payment of salaries through bank transfers is conclusive evidence that the salaries have been paid	8	5	03/12/1987
Valuation of physician’s samples and method of exhibition of samples issued and those in stock in the annual accounts of a drug manufacturing unit.	8	6	21/12/1987
Valuation of inventories in tea industry	8	7	11/02/1988
Disclosure of deferred payment liabilities for purchase of plant and machinery and borrowings from commercial banks for working capital requirements	8	8	12/02/1988