Suggested link	Volume	Query_No	Finalized_Date
Accounting of encashment of earned leave salary at the time of retirement or death of an employee.	15	18	01/11/1995
Treatment of know-how cost incurred on environment conservation plant.	15	19	01/11/1995
Valuation of salt inventories as per requirements of Accounting Standard (AS) 2 on 'Valuation of Inventories	15	20	17/11/1995
Accounting for provision made for Bad and Doubtful Debts u/s 36(1) (vii a) of Income-tax Act, 1961.	15	21	17/11/1995
Treatment of advances against materials in a construction contract.	15	22	17/11/1995
Treatment of liquidated damages received.	15	23	12/12/1995
Treatment of disputed amounts of telephone bills pertaining to earlier years, finally settled in current year.	15	24	01/02/1996
Revenue recognition of amounts receivable on completion of performance guarantees.	15	25	02/02/1996
Applicability of Accounting Standard (AS) 9 to dredging ontracts.	15	26	02/02/1996
Applicability of Accounting Standard 6 on Depreciation Accounting in case of change in cost of an asset due to foreign currency fluctuations.	15	27	06/02/1996
Accounting treatment of interest for usance period.	15	28	07/02/1996
Disclosure of particulars of options on unissued shares.	15	29	07/02/1996
Treatment of interest accruing on short term deposits made with banks out of Grants-in-aid received from Government of India.	15	30	07/02/1996
Treatment of Bond Redemption Reserve and Miscellaneous Expenditure under Sick Industrial Companies (Special Provisions) Act, 1985	15	31	06/04/1995
Meaning of the term 'officer' for the purpose of Part I of Schedule VI to the Companies Act, 1956	15	32	01/11/1995
Amount to be transferred to Debenture Redemption Reserve.	15	33	02/02/1996
Treatment of expenditure on licence fees payable by a company to Department of Telecommunications to set up and operate a radio paging business.	16	1	19/04/1996
Accounting treatment of MODVAT credit on capital goods.	16	2	15/04/1996
Rectification of accounts of the previous financial year.	16	3	19/04/1996
Application of MAOCARO to a company engaged in growing and export of cut-flower roses.	16	4	19/04/1996
Applicability of Accounting Standard (AS) 7 to an unsold site.	16	5	19/04/1996
Accounting treatment in respect of expenditure on development of software in a contract for design, development and supply of package of systems.	16	6	19/04/1996
Accounting of loan transactions relating to petroleum products: Appropriate method of setting off deposit and value of materials.	16	7	19/04/1996
Revenue recognition.	16	8	19/04/1996
Whether expenditure incurred during shut down period, which is not capitalised, should form part of cost of production.	16	9	25/04/1996