The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Treatment of profit arising on cancellation of a roll-over contract.
13
1
11/11/1993
Accounting treatment of exchange rate difference arising on settlement of a transaction.
13
2
02/03/1994
Accounting for foreign exchange fluctuations.
13
3
10/02/1994
Treatment of roll-over charges in respect of liabilities incurred for purchase of raw materials.
13
4
02/03/1994
Treatment of roll-over charges in respect of interest on float.
13
5
11/11/1993
Accounting for estimated roll-over charges payable in future.
13
6
02/03/1994
Foreign currency bank account maintained in the foreign country-effect of exchange rate fluctuations
13
7
02/03/1994
Treatment of profit arising on cancellation of a roll-over contract.
13
8
11/11/1993
Treatment of profit on surrender of leasehold rights
13
9
11/11/1993
Capitalisation of cost of plantation in case of cashew and coconut plantations.
13
10
11/11/1993
Accounting treatment of quantity discount and special rebates allowed by suppliers.
13
11
04/01/1994
Clubbing of expenses.
13
12
03/02/1994
Accounting for MODVAT credit.
13
13
04/01/1994
Accounting treatment of penalty and interest payable under the Income-tax Act, 1961.
13
14
03/02/1994
Accounting treatment of liquidated damages recoverable/recovered as per terms of the contract/purchase order.
13
15
03/02/1994
Accounting treatment of packing material supplied by the customers.
13
16
03/02/1994
Disclosure of bills discounted in financial statements.
13
17
03/02/1994
Accounting for exchange rate fluctuations.
13
18
28/02/1994
Accounting for depreciation
13
19
04/05/1993
Accounting for interest earned during the construction period.
13
20
04/05/1993
Accounting for depreciation.
13
21
15/07/1993
Calculation of double/triple shift depreciation under Schedule XIV to the Companies Act, 1956.
13
22
15/07/1993
Accounting for share issue expenses and interest earned on surplus funds, pending commencement of commercial production.
13
23
03/05/1993
Types of factory administration costs for inclusion in the production overheads for inventory valuation.
13
24
04/05/1993
Accounting for extra shift depreciation for a plant unit.
13
25
04/05/1993
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