The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Valuation of inventories in tea industry
10
17
10/11/1989
Location of fixed assets under MAOCARO, 1988
10
18
23/11/1989
Pro-rata depreciation consequent to introduction of Schedule XIV to the Companies Act, 1956
10
19
10/11/1989
Treatment of payments made under voluntary retirement
10
20
23/01/1989
Accounting for material salvaged from dismantled fixed assets and used in the construction of other fixed assets
10
21
23/01/1989
Accounting for interest earned on fixed deposits
10
22
23/01/1990
Disclosures under Schedule VI to the Companies Act, 1956
10
23
23/01/1990
Treatment of value of sales in the accounts due to variation in the chemical analysis of iron ore concentrate and pellets between loading port and discharge port
10
24
10/07/1990
Foreign currency transactions
10
25
03/08/1990
Booking of sales in respect of despatches of materials on F.O.R. destination basis in case of a construction contract
10
26
22/08/1990
Accounting of interest for defaulted period under hire purchase scheme
10
27
10/08/1990
Adverse opinion in auditor's report
10
28
10/07/1990
Profit accounting of mining contract works-in-progress
10
29
29/03/1990
Capitalisation of financial charges related to pre-production period
10
30
19/02/1990
Capitalisation of depreciation on assets used during construction period
10
31
17/09/1990
Valuation of inventories
10
32
03/08/1990
Charging of depreciation on plant and machinery
10
33
03/08/1990
Accounting treatment of finance lease and sale and lease-back transactions
10
34
03/08/1990
Valuation of goodwill
10
35
23/01/1990
Accounting treatment of fixed assets used in projects outside India
10
36
29/03/1990
Disclosure of loans and interest thereon
10
37
10/07/1990
Issues on retirement of a partner
10
38
23/11/1990
Tax treatment of loss on destruction of machinery in fire
10
39
29/03/1990
Treatment of Investment Allowance Reserve on its utilisation and Surtax Act, 1964
10
40
23/01/1990
Taxability of compensation awarded by Motor Car Accident Tribunal and interest thereon
10
41
23/01/1990
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