The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Treatment of grant received for a particular project
16
10
24/09/1996
Accounting for costs and recognition of income in a service organisation.
16
11
24/09/1996
Disclosure of fixed assets given on operating lease.
16
12
24/09/1996
Value of intervening waste products.
16
13
24/09/1996
Accounting treatment of interest wrongly received.
16
14
24/09/1996
Valuation of investments of banks on the reporting date, i.e., 31st March.
16
15
24/09/1996
Basis of inventory valuation of books by a publishing company.
16
16
24/09/1996
Accounting of sales and purchases made by business associates of a company.
16
17
09/12/1996
Booking of sale/purchase transactions of exports made by business associates.
16
18
09/12/1996
Treatment of advance licences.
16
19
09/12/1996
Accounting treatment of income-tax liability on income earned during construction period.
16
20
09/12/1996
Whether dues to employees should be included in 'sundry creditors 'or 'other liabilities
16
21
31/12/1996
Treatment of liquidated damages received.
16
22
31/12/1996
Going concern assumption.
16
23
31/12/1996
Accounting for depreciation where customs duty on a fixed asset is capitalised in a subsequent year.
16
24
31/12/1996
Duties of the Board of Directors and of the auditor where the shareholders have directed the Board to revise the Annual Accounts at the AGM.
16
25
15/01/1997
Accounting policy for booking of turnover of canalised items.
16
26
02/01/1997
Accounting for the effects of changes in foreign currency rates.
16
27
15/01/1997
Accounting of encashment of earned leave salary.
16
28
15/01/1997
Accrual basis of accounting
16
29
15/01/1997
Reopening/revision of accounts after being adopted at the Annual General Meeting.
16
30
17/02/1997
Recognition of amount received on transfer of rights not belonging to a company.
16
31
17/02/1997
Accounting for leave encashment benefit.
16
32
17/02/1997
Disclosure of provision for leave encashment benefit.
16
33
17/02/1997
Accounting treatment of replacement of conveyor belts.
16
34
17/02/1997
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