The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Authentication of the documents etc., used by the statutory auditors in his audit.
14
37
07/03/1995
Electric Are Furnace-Whether a continuous process plant
14
38
08/02/1995
Whether an injection molding machine is a 'continuous process plant'
14
39
08/02/1995
Tax audit under section 44 AB, where accounting year is different from the previous year.
14
40
25/11/1994
Taxability of lease equalisation charge/credit.
14
41
08/02/1995
Foreign project sites-whether branches under the Companies Act, 1956
14
42
17/06/1994
Whether brother of director's wife can be appointed as auditor of the company
14
43
06/05/1994
Allotment of shares of a holding company to its subsidiary company.
14
44
04/05/1994
Appointment and tenure of auditor under Societies Registration Act, 1860.
15
1
03/04/1995
Accounting for interest on overdue outstandings.
15
2
03/04/1995
Valuation of investments in securities.
15
3
04/04/1995
Treatment of capital expenditure on tangible assets not belonging to the company and not represented as company's assets
15
4
07/04/1995
Valuation of imported goods-in-transit.
15
5
11/07/1995
Valuation of unquoted investments in case of Non-Banking Financial Companies (NBFC'S)
15
6
11/07/1995
Inclusion of internal transfers in turnover.
15
7
11/07/1995
Rolling mills in a steel plant- whether a continuous process plant
15
8
11/07/1995
Transfer of Reconstruction Reserve to General Reserve.
15
9
14/07/1995
Calculation of pro-rata depreciation for extra shift workings on additions/deletions of plant and machinery.
15
10
14/07/1995
Accounting for depreciation on additions to a fixed asset.
15
11
14/07/1995
Accounting for depreciation of existing assets consequent to change in rates of Schedule XIV to the Companies Act, 1956.
15
12
07/08/1995
Accounting of loan transactions relating to petroleum products.
15
13
28/08/1995
Interpretation of advance as distinguished from share application money pending allotment.
15
14
10/10/1995
Disclosures regarding revalued fixed assets.
15
15
01/11/1995
Treatment of replacement cost of components of a fixed asset.
15
16
01/11/1995
Accounting treatment of gratuity paid under a voluntary retirement scheme.
15
17
01/11/1995
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