The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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