The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Accounting treatment of losses arising due to difference in exchange rates.
12
19
07/10/1992
Accounting treatment of the unclaimed amount of bonds.
12
20
07/10/1992
Classification of amounts invested in 'Commercial Paper' in the balance sheet
12
21
07/10/1992
Classification of bridge loans given against central subsidy receivable from the government of India.
12
22
07/10/1992
Write-off of debts in respect of which suits have been filed.
12
23
07/10/1992
Accounting treatment of premium received in respect of land given by a corporation on lease to industrial units.
12
24
07/10/1992
Translation of financial statements of foreign branches.
12
25
07/10/1992
Exchange rate to be adopted for conversion of foreign currency loan.
12
26
07/10/1992
Accounting for a construction contract.
12
27
17/08/1992
Provision for liability on account of market fees.
12
28
08/12/1992
Accounting for provisions made in earlier years no longer required.
12
29
08/12/1992
Capitalisation of the interest cost attributable to acquisition of fixed assets.
12
30
08/12/1992
Ownership and place of maintenance of vouchers etc.
12
31
08/12/1992
Audit of subsequent period's accounts when preceding period's accounts have not been considered by the general body
12
32
08/12/1992
Accounting for revision in pay scales with retrospective effect.
12
33
20/01/1993
Provision for losses on contracts.
12
34
20/01/1993
Qualifications in auditor's report
12
35
20/01/1993
Change in the method of charging depreciation.
12
36
20/01/1993
Accounting for Contingent liabilities.
12
37
20/01/1993
Applicability of Taxation Laws (Amendment) Act, 1991, to Co-Operative Societies.
12
38
20/01/1993
Application of section 269 T of Income Tax Act, 1961 in case of loans squared up by means of book entries.
12
39
17/08/1992
Clarification regarding borrowing limit under section 293(1)(d) of the Companies Act, 1956.
12
40
31/03/1992
Whether share applications rejected should be considered as a part of subscribed share capital.
12
41
31/03/1992
Declaration of dividend as per the provisions of section 205 of the Companies Act, 1956.
12
42
07/10/1992
Applicability of sections 211 and 227 of the Companies Act, 1956, to a liaison office of a foreign company.
12
43
08/12/1992
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