Suggested link	Volume	Query_No	Finalized_Date
Period for which the auditor should maintain the audit working papers/files.	17	21	17/10/1997
Determination of timing of 'commencement of operatiions' for the purpose of prudential norms in respect of rephasement of builders'loans	17	22	17/10/1997
Treating telecom equipments and air conditioning plant as a continuous process plant.	17	23	17/10/1997
Booking of liability for payments under a voluntary retirement scheme.	17	24	23/09/1997
Continuation by a firm of chartered accountants as statutory auditors when one of the firm's partners is a director in the holding company	17	25	17/10/1997
Amortisation of goodwill, trade marks and copyrights purchased.	17	26	17/10/1997
Whether depreciation on helicopters can be charged on the basis of actual hours flown during the year.	17	27	03/12/1997
Treatment of amount due from a customer in a winding-up petition before the High Court.	17	28	02/12/1997
Accounting for Pass Book Credit under the Duty Exemption Scheme.	17	29	07/01/1998
Accounting treatment of inventory of capital/insurance spares.	17	30	17/03/1998
Accounting treatment of advance against depreciation to be recovered through tariff.	17	31	17/03/1998
Recognition of premium receivable on maturity of debentures, as realised income in the books of a Mutual Fund and its utilisation for income distribution to the unit holders.	17	32	17/03/1998
Treatment of expenditure incurred as compensation to employees and salary for the waiting time in respect of relocation of a unit to an alternate place.	17	33	17/03/1998
Treatment of know-how cost.	17	34	17/03/1998
Accounting for income or expense on forward cover taken against a foreign currency loan.	17	35	02/12/1997
Whether revaluation reserve can be used for adjustment of accumulated losses and unprovided depreciation of past years.	17	36	17/10/1997
Accounting for gain arising on account of foreign currency fluctuations in respect of a debt outstanding.	18	1	23/06/1998
Accounting treatment of surcharge in the nature of interest on overdue outstandings.	18	2	23/06/1998
Accounting for additional costs expected due to pay scale revision under a cost plus contract and revenue recognition in respect thereof.	18	3	13/08/1998
Accounting treatment of technical know-how.	18	4	13/08/1998
Valuation of work-in-process.	18	5	13/08/1998
Accounting treatment of interest earned on funds received from government for acquisition of fixed assets.	18	6	13/08/1998
Accounting treatment of subsidy received from state government for repayment of (a) loan taken for acquiring fixed assets and (b) capitalised interest.	18	7	13/08/1998
Treatment of export credit receivable under DEPB Scheme.	18	8	13/08/1998
Accounting treatment of waiver of loan and interest thereon.	18	9	24/12/1998