The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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