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