Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of expenditure incurred on development of leasehold land.	16	35	03/03/1997
Deployment of surplus funds- Presentation in balance sheet.	16	36	04/03/1997
Reopening of accounts to create Investment Allowance Reserve.	16	37	24/09/1996
Allotment shares against a debt of the company whether to be treated as "allotted for cash"	16	38	25/09/1996
Utilisation of Investment Allowance Reserve.	16	39	24/02/1997
Qualification in subsequent year's auditors' report regarding capitalisation of revaluation reserve pertaining to an earlier year	17	1	23/09/1996
Foreign currency bank account maintained in the foreign currency- accounting for the effect of exchange rate fluctuations	17	2	17/03/1998
Accounting treatment of capital spares procured subsequently in an electricity generating company.	17	3	15/01/1997
(a)Accounting treatment of the subsidy on fertilisers from the Government under the Retention Price Scheme, and (b)Consequently, the valuation of stocks of finished goods lying in transit from the plant and those at warehouses.	17	4	16/05/1997
Accounting treatment on unconsumed material at the end of financial year in case of cost plus contracts.	17	5	16/05/1997
Accounting treatment of Pass Book Credit under Exim Policy.	17	6	17/10/1997
Treatment of gratuity liability.	17	7	19/05/1997
Treatment of Redeemable Preference Shares.	17	8	19/05/1997
Windmill- Whether a Continuous Process Plant.	17	9	19/05/1997
(i) Revenue recognition from sale of goods before delivery thereof. (ii) Revenue recognition in respect of long production cycle items.	17	10	16/05/1997
Revenue recognition in case of sale of goods on Documents against Payment basis.	17	11	23/09/1997
Valuation of in-process material of calcined alumina and aluminum hot (molten) metal in a continuous process.	17	12	19/05/1997
Basis of accounting for the purpose of Income-tax Act, 1961. (ii) Whether statutory auditors under the Companies Act can audit the accounts under the Income-tax Act, if different bases of accounting are followed.	17	13	16/05/1997
Accounting of post-retirement medical facilities and leave encashment benefits.	17	14	20/05/1997
Computation of extra shift depreciation.	17	15	23/05/1997
Accounting for leave encashment benefits.	17	16	19/05/1997
Accounting treatment where commencement of commercial production delayed.	17	17	23/09/1997
Treatment of loss arising from damage and obsolescence of equipment during construction/development period of a project of an ongoing company.	17	18	19/05/1997
Whether margin money on account of Letters of credit/guarantees given to a bank is 'current asset' or a 'non-current asset'	17	19	23/10/1997
Accounting treatment for unclaimed amount of debentures/bonds.	17	20	17/10/1997