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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
Creation of Debenture Redemption Reserve 11 67 14/06/1991
Payment of preference dividend 11 68 24/04/1991
Application of section 224 (1-B) of the Companies Act, 1956, to a chartered accountant in full-time employment holding certificate of practice 11 69 25/04/1991
Set off of previous years' losses for managerial remuneration 11 70 11/02/1992
Section 80A of the Companies Act and arrears of preference dividend 11 71 30/10/1991
Disclosure of amount due from subscribers to the Memorandum towards subscription shares 11 72 30/05/1991
Issues related to restriction on minimum fees. 11 73 26/11/1990
Treatment of purchases and sales made by a consignee in the profit and loss account. 12 1 30/12/1992
Accounting treatment of disposal of construction plant and machinery and other assets procured for construction purposes after the completion of the project. 12 2 06/07/1992
Treatment of expenditure during construction period. 12 3 06/07/1992
Accounting treatment of disposal of flats by a co-operative housing society. 12 4 25/01/1993
Accounting for excise duty. 12 5 17/08/1992
Accounting treatment for the effects of changes in foreign exchange rates. 12 6 06/07/1992
Charge of pro-rata depreciation. 12 7 06/07/1992
Accounting for sales and inventories under a construction contract. 12 8 07/10/1992
Accounting for loss on exchange. 12 9 07/10/1992
Change in accounting policy regarding charge of depreciation. 12 10 31/03/1992
Inclusion of factory administration overheads in cost for the purpose of valuation of inventories. 12 11 31/03/1992
Disclosure of the value of materials given on loan. 12 12 31/03/1992
Whether general administration overheads should be included in cost for valuation of inventories. 12 13 31/03/1992
Classification of deposits with State/Central Government agencies for acquisition of land. 12 14 07/10/1992
Inclusion of goods-in-transit, pending payment, in the inventory. 12 15 07/10/1992
Treatment of export obligations under advance licenses. 12 16 07/10/1992
Qualifications in audit report. 12 17 07/10/1992
Treatment of effects of changes in exchange rates. 12 18 07/10/1992