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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
Accounting treatment of capital based grants 9 8 22/05/1989
Inclusion of interest in valuation of inventories of finished goods and inventories of raw materials purchased in exchange of steam generated by a company 9 9 31/07/1989
Inclusion of interest as an element of cost in the valuation of cost of construction contracts 9 10 13/03/1989
Audit u/s 44AB where books of account and vouchers have been seized by income-tax authorities 9 11 27/03/1989
Disclaimer of opinion in statutory auditors' report whether true & fair for the purpose of declaring bonus, income-tax sales tax etc. 9 12 31/07/1989
Charge of depreciation under Section 350 in relation to Section 205(2), and Schedule VI to the Companies Act, 1956 and Section 115J of the Income-tax Act 9 13 31/07/1989
Conduct of audit on the basis of Xerox copies of records when the records are seized by the Income-tax Department 9 14 13/09/1989
Valuation of work in progress in long term contracts 9 15 13/09/1989
Valuation of Inventories 9 16 13/09/1989
Accrual System of Accounting 9 17 11/10/1989
Valuation of Inventories 9 18 13/09/1989
Treatment of roll-over cost paid for a forward cover for a loan in foreign currency 9 19 16/08/1989
Valuation of fixed assets in case of incomplete records 9 20 21/08/1989
Applicability of Schedule VI and MAOCARO to a land development company 9 21 11/09/1989
Provision for depreciation 9 22 21/03/1989
Ascertaining cost of individual fixed assets where all costs debited to a composite account 9 23 13/03/1989
Treatment of financing facility made available against purchase of raw materials 9 24 13/03/1989
Valuation of inventories 9 25 13/03/1989
Provision for depreciation in accounts 9 26 07/04/1989
Provision for depreciation in accounts as per the Companies Act, 1956 9 27 19/04/1989
Accounting treatment for a sale and leaseback transaction 9 28 23/05/1989
Valuation of work-in-process of long term construction contracts 9 29 23/05/1989
Valuation of inventories in an extractive industry 9 30 02/05/1989
Accounting for a lease where sum paid by the lessee at the inception of the lease is repaid by the lessor at the expiry of the lease term 9 31 31/07/1989
Treatment of capital expenditure on land not belonging to the company and not represented by tangible assets 9 32 13/09/1989