Suggested link	Volume	Query_No	Finalized_Date
Accounting for exchange rate fluctuations.	14	12	19/05/1994
Letter of commitment for issuing debt guarantees, whether a contingent liability.	14	13	06/05/1994
Provision for income-tax demands, applicability of Accounting Standard (AS) 4.	14	14	13/06/1994
Accounting treatment of expenditure during construction period.	14	15	14/06/1994
Hybrid system of accounting, meaning of.	14	16	17/06/1994
Applicability of Accounting Standard (AS) 7 to dredging contracts.	14	17	14/06/1994
Accounting for forward exchange contracts.	14	18	13/06/1994
Capitalisation of expenditure incurred on replacement/improvements in machines.	14	19	25/11/1994
Accounting treatment of capital grants.	14	20	07/03/1995
Set-off of revaluation reserve against debit balance of capital reorganisation account.	14	21	08/02/1995
Accrual of leave travel concession (LTC) payable.	14	22	07/03/1995
Accounting for the 'Rolls' used in a rolling mill	14	23	07/03/1995
Disclosure of write-off/write-back of accounts receivable and payable in the profit and loss account.	14	24	08/02/1995
Accounting treatment of expenditure during construction period.	14	25	08/02/1995
Disclosure of plant and machinery retired from active use but still held for disposal.	14	26	08/02/1995
Write back of unclaimed credit balances, excess provisions and unpaid wages/salary/bonus etc.	14	27	13/03/1995
Accounting of loss of fixed assets destroyed in fire.	14	28	08/02/1995
Portfolio management services-Disclosure in financial statements	14	29	08/02/1995
Accounting treatment of mandatory spares procured along with main equipments.	14	30	08/02/1995
Classification of a lease.	14	31	08/02/1995
Disclosure of investment made in an Association of Persons (AOP) and recognition of its income.	14	32	07/03/1995
Provision for customs duty liability in respect of imported goods lying in a bonded warehouse.	14	33	08/02/1995
Finalisation of previous years' accounts and audit thereof in the current year	14	34	25/11/1994
Reappointment of the existing auditors, where the new auditors' appointment not as per the law	14	35	08/02/1995
Disclosure of installed capacity as per clause 4C of Part II of Schedule VI.	14	36	07/03/1995