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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
Computation of extra-shift depreciation. 13 26 04/05/1993
Accounting for loss incurred on the sale of non-convertible debentures, having detachable warrants with a right to subscribe for equity shares attached therewith. 13 27 15/07/1993
Change in method of accounting from accrual to cash basis in respect of interest income. 13 28 15/07/1993
Year of commencement of commercial production in case of cashew and coconut plantations. 13 29 15/07/1993
Accounting for government grants. 13 30 03/02/1994
Accounting for the profit arising from a sale and lease-back transaction. 13 31 03/02/1994
Accounting for operating lease by manufacturers. 13 32 03/02/1994
Writing-back of provision for a contingent loss. 13 33 08/02/1994
Accounting for notional loss/premium on sales. 13 34 28/02/1994
Accounting for unutilised MODVAT credits. 13 35 28/02/1994
Revenue recognition in service contracts, applicability of Accounting Standard (AS) 7. 13 36 08/02/1994
Particulars required to be attached under section 212 of the Companies Act, 1956- whether necessary while approving the profit and loss account and the balance sheet by the Board of Directors of the holding company. 13 37 15/07/1993
Applicability of section 292(1)(d) of the Companies Act, 1956. 13 38 08/02/1994
Compliance with section 225 of the Companies Act, 1956, in the appointment of new auditors in place of the retiring auditors. 13 39 11/11/1993
Accounting for research and development costs. 14 1 05/05/1994
Accounting for Foreign Currency Transactions 14 2 25/11/1994
Disclosure of Fixed Assets on Revaluation. 14 3 06/05/1994
Accounting for construction contracts in foreign countries. 14 4 25/11/1994
Accounting treatment of unspecified capital grant. 14 5 14/06/1994
Accounting for goods sent for customer's approval 14 6 05/05/1994
Valuation of inventories. 14 7 17/05/1994
Accounting for left-over materials. 14 8 17/05/1994
Disclosure of unspent capital based grants. 14 9 25/11/1994
Treatment of depreciation arising out of foreign exchange fluctuations. 14 10 14/06/1994
Accounting treatment of advance licences for import of duty free raw materials. 14 11 17/05/1994