The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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