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 packing materials as raw materials as per the requirements of the Companies Act, 1956
9
33
02/05/1989
Accounting for internally manufactured spares
9
34
24/05/1989
Accounting treatment of loss of a fixed asset
9
35
17/03/1989
Reporting on tax deducted at source as required in clause 11 of Form 3CD of Rule 6G of Income Tax Rules
9
36
29/12/1989
Extent of allowance under Section 32AB of the Income-tax Act
9
37
31/07/1989
Deductibility of Income-tax from interest paid to overseas suppliers
9
38
18/08/1989
Acceptance of deposits along with share application money by a mutual benefit company
9
39
29/12/1988
Employer's contribution to public provident Fund of the Managing Director of the company
9
40
27/07/1989
Change in the name of chartered accountant's firm consequent to the admission of a new partner
9
41
06/09/1989
Application of Clause 4C of Part II of Schedule VI to the Companies Act, 1956, to a company where goods are produced by third parties from raw materials supplied by the company
10
1
22/08/1990
Accounting for the effects of changes in foreign exchange rates
10
2
03/08/1990
Accounting treatment of interest and ground rent for land during construction period
10
3
24/01/1990
Disclosure of buildings purchased along with land by a company
10
4
23/01/1990
Depreciation rates applicable to assets existing on the date of Companies (Amendment) Act, 1988, coming into force
10
5
23/11/1989
Accounting and tax aspects of interest payments/receipts under accrual system
10
6
23/01/1990
Annual accounts of certain textile mills taken over by the Government of India for management
10
7
26/04/1990
Accounting for customs duty and excise duty
10
8
29/03/1990
Treatment of expenditure incurred on removal of overburden from limestone quarries
10
9
29/03/1990
Application of MAOCARO, 1988 to a service company
10
10
12/04/1990
Provision for customs duty liability in respect of goods lying in bonded warehouse
10
11
29/03/1990
Accounting and tax implications of loss on fixed assets destroyed in fire
10
12
12/04/1990
Accounting for benefit received on imports under Advance Licence
10
13
30/11/1989
Treatment of land development expenditure relating to agricultural farms
10
14
05/04/1990
Accounting and other issues related to Advance Licence under Duty Exemption Scheme
10
15
30/11/1989
Accounting for depreciation consequent to introduction of Schedule XIV
10
16
12/02/1990
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