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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
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