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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
Accounting treatment of special tools, jigs and fixtures. 18 10 24/12/1998
Treatment of settlement allowance paid to employees on retirement. 18 11 15/01/1999
Accounting treatment of replacement cost of a part of a fixed asset. 18 12 15/01/1999
Accounting policy in respect of export sales whether required to be disclosed. 18 13 15/01/1999
whether Working Capital Demand Loan is a Temporary Loan' within the meaning of the term under Section 293 of the Companies Act, 1956 19 1 24/12/1998
Inclusion of indirect costs in the total contract cost. 19 2 04/03/1999
Treatment of loan arranged by a contractor through a tripartite agreement for financing a project. 19 3 04/03/1999
Accounting for fixed assets acquired on lease rental basis. 19 4 04/03/1999
Disclosure of work-in-progress in a foreign country when there has been a severe devaluation of the foreign currency. 19 5 04/03/1999
Disclosure of provision for bank deposits doubtful of recovery. 19 6 04/03/1999
Accounting treatment of cost of construction borne by lessee in lieu of lease premium. 19 7 04/03/1999
Disclosure of bank guarantees/indemnity bonds. 19 8 04/03/1999
Inclusion of certain items under clause 9(c) of Form 3CD of the Income-tax Rules, 1961. 19 9 04/03/1999
Disclosure of provisions for certain expenses. 19 10 04/03/1999
Accounting for income received on units of Unit Scheme-64 of the Unit Trust of India. 19 11 04/03/1999
Treatment of stamp duty and registration fee payable for renewal of mining lease. 19 12 04/03/1999
Treatment of exchange fluctuations relating to advance received in foreign currency for export of goods. 19 13 04/03/1999
Accounting treatment of certain foreign currency transactions. 19 14 04/03/1999
Accounting for sale proceeds of a fixed asset in excess of its original cost. 19 15 03/04/1999
Accounting for incentive received in respect of purchase of investments. 19 16 28/05/1999
Change in accounting policy regarding depreciation. 19 17 28/05/1999
Accounting treatment of deduction allowed from invoiced amount. 19 18 28/05/1999
Whether depreciation during construction period of a power project should be calculated in accordance with Schedule XIV to the Companies Act, 1956 or as per the Electricity (Supply) Act, 1948. 19 19 28/05/1999
Defamation case pending against a bank: whether a contingent liability. 19 20 28/05/1999
Accounting treatment of contribution received from a state government towards cost of construction of a project. 19 21 28/05/1999