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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 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