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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume Query_No Finalized_Date
Disclosure of interest accrued but not due on loans in the balance sheet 8 9 13/02/1988
Treatment of equipment/plant used in construction activities, after the completion of the construction period 8 10 12/02/1988
Treatment of salary paid to construction staff for the idle period awaiting transfer to other projects 8 11 12/02/1988
Accounting treatment of interim relief advance of dearness allowance 8 12 12/02/1988
Effect of the reconstitution of a firm of chartered accountants on the audit assignment of a company accepted by it before reconstitution 8 13 19/02/1988
Accounting treatment of deposit made for using office space 8 14 25/05/1988
Treatment of exchange rate fluctuations in respect of a long-term liability 8 15 27/06/1988
Accounting treatment for MODVAT 8 16 27/06/1988
Accounting treatment for MODVAT 8 17 05/07/1988
Accounting treatment for MODVAT 8 18 05/07/1988
Treatment of profit on sale of investments by a public financial institution 8 19 07/09/1988
Audit in a situation where the opening balances are not available 8 20 07/09/1988
Booking of sales against F.O.R destination contracts 8 21 07/09/1988
Confirmation of debtors balances by auditors, in case percentage of completion method is followed 8 22 07/09/1988
Classification of current liabilities under 'sundry creditors' and 'other liabilities' 8 23 07/09/1988
Disclosure of advances against purchase of fixed assets 8 24 13/09/1988
Accounting policy regarding treatment of exchange variation 8 25 27/09/1988
Accounting treatment of land acquired on perpetual lease 8 26 07/10/1988
Disclosure of information regarding asset-wise depreciation in the balance sheet 8 27 06/10/1988
Treatment of loan instalments repayment before due date along with the interest 8 28 07/10/1988
Accounting treatment of expenditure incurred in plantation activities 8 29 07/10/1988
Audit of items presented as gifts 8 30 10/10/1988
Appointment of an erstwhile director as auditor 8 31 10/10/1988
Appointment of a firm as internal auditors of a bank where a partner of the firm is a guarantor of a loan exceeding Rs. 1000 8 32 10/10/1988
Valuation and disclosure of investments 8 33 15/11/1988