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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link 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