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 of gold jewellery
10
42
12/04/1990
Computation of capital gains
10
43
17/09/1990
Creation of higher investment allowance reserve
10
44
13/03/1990
Section 43B of the Income-tax Act, 1961
10
45
23/11/1990
Application of section 44AB to a stock broker
10
46
23/11/1989
Meaning of the term 'billed 'under Category 'C' of Part II of Schedule XIII to the Companies Act, 1956
10
47
17/09/1990
Treatment of the value of revalued assets under MRTP Act
10
48
17/09/1990
Calculation of double shift depreciation under Schedule XIV to the Companies Act, 1956
10
49
29/03/1990
Clarification regarding Directors' Report and Auditors' Report issued consequent to conversion of a deemed public company to a private limited company
10
50
06/11/1989
Appointment of Auditors.
11
1
13/02/1991
Treatment of disputed additional excise duty
11
2
27/11/1990
Issues relating to audit and accounts of a Provident Fund Trust
11
3
14/06/1991
Valuation of current investments
11
4
11/04/1991
Accounting for MODVAT
11
5
29/05/1991
Accounting for badla transactions
11
6
11/04/1991
Determination of cost of work-in-progress of consultancy projects
11
7
01/04/1991
Valuation of inventories of waste products
11
8
28/05/1991
Meaning of 'nil' comments in the C& A.G.'s report
11
9
29/05/1991
Accounting for waiver of penal interest relating to prior years
11
10
24/04/1991
Exhibition of value of fixed assets acquired against a foreign currency loan
11
11
24/04/1991
Accounting treatment of expenditure incurred after cut-off date of capitalisation
11
12
14/06/1991
Basis of apportionment of overheads
11
13
14/06/1991
Accounting of excess provision for bad and doubtful debts
11
14
26/04/1991
Accounting of renunciation of right shares
11
15
07/06/1991
Revenue recognition of fees for rendering portfolio management services
11
16
04/08/1991
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