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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link 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