The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Accounting issues related to a building whose title is sub-judice
11
17
17/08/1991
Accounting treatment of sales tax concession
11
18
29/05/1991
Capitalisation of expenditure incurred on expansion of a project
11
19
14/12/1990
Inclusion of unpaid excise duty in the valuation of bonded stock
11
20
19/03/1991
Revenue recognition for exports on CIF basis
11
21
29/05/1991
Evidence pertaining to assessment of certainty of a claim for export incentive
11
22
29/05/1991
Events occurring after the balance sheet date
11
23
29/05/1991
Valuation of inventories
11
24
29/05/1991
Valuation of inventories of cotton bales, seeds etc
11
25
01/04/1991
Service charges in respect of repairs/replacement of vehicles in transit
11
26
08/04/1991
Pro-rata charge of depreciation as per the requirements of Schedule XIV to the Companies Act, 1956
11
27
15/04/1991
Directors' comments on observations made in the auditor's report under MAOCARO
11
28
03/04/1991
Disclosure of prior period items in profit and loss account
11
29
09/07/1991
Applicability of depreciation rates prescribed in Schedule XIV to assets existing on the date of the Schedule coming into force
11
30
06/12/1990
Write-back of self-insurance reserve no longer required
11
31
06/12/1990
Treatment of profit on settlement of an insurance claim
11
32
06/12/1990
Write-back of maintenance cost reserve on destruction of assets
11
33
06/12/1990
Special depreciation on assets leased out
11
34
28/10/1991
Accounting for the effects of change in treatment of certain 'current assets' as 'fixed assets retrospectively
11
35
28/10/1991
Accounting for leased assets
11
36
28/10/1991
Foreign currency transactions and exchange fluctuations
11
37
30/10/1991
Accounting treatment where forward covers are taken for liabilities due beyond six months
11
38
07/11/1991
Booking of sales in respect of short production cycle items on F.O.R. destination basis
11
39
07/11/1991
Whether a club registered as a company is exempted from MAOCARO
11
40
28/10/1991
Disclosure of earnings in foreign exchange under Schedule VI to the Companies Act
11
41
03/05/1991
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