The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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