The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Provision for NPAs in the quarterly results of a non-banking financial company.
19
22
28/05/1999
Share of a member in the undistributed surplus of an association of persons - whether accrued income.
19
23
28/05/1999
Whether legal costs, fees paid to SEBI and merchant bankers, and advertisement costs are part of cost of investments.
19
24
28/05/1999
Accounting treatment of interest waived in the books of the borrower.
19
25
28/05/1999
Disclosure of amount received form LPG consumers under "Tatkal Scheme".
19
26
23/07/1999
Interest on funds borrowed generally and used for construction of properties meant for sale - whether to be capitalised.
19
27
23/07/1999
Money market instruments- treatment and presentation by an insurance company
19
28
23/07/1999
Depreciation on low cost items as per Schedule XIV to the Companies Act, 1956.
19
29
23/10/1999
Revaluation of assets carried out by a partnership firm which is later converted into a company - whether requirements of Schedule VI to the Companies Act, 1956, relating to revalued fixed assets would apply to the company.
19
30
23/10/1999
Accounting treatment of payment made for acquiring "right of use" of land
19
31
23/10/1999
Accounting treatment of unencashable portion of sick leave.
19
32
23/10/1999
Accounting treatment of payment made for acquiring "Right of Use' of land
19
33
23/10/1999
Inclusion of interest in valuation of inventories.
19
34
14/01/2000
Rate of depreciation applicable to pump trucks under Schedule XIV to the Companies Act, 1956.
19
35
14/01/2000
Exchange rate applicable for translation of expenses incurred at overseas liaison office.
19
36
14/01/2000
Wholly owned subsidiary u/s 372A of the Companies Act, 1956.
19
37
14/01/2000
Treatment of payments made under voluntary retirement scheme.
19
38
14/01/2000
Accounting for post-retirement medical benefits extended to employees.
19
39
14/01/2000
Accounting treatment of interest for period of default in payment of instalments under a hire purchase scheme.
19
40
14/01/2000
Recovery of deposits - apportionment between interest and principal.
19
41
14/01/2000
Rectification of errors committed in prior periods.
20
1
22/04/2000
Accounting for moulds and dies used in the manufacture of components.
20
2
22/04/2000
Date for booking of the purchase of imported material.
20
3
22/04/2000
Method of accounting for MODVAT.
20
4
22/04/2000
Accounting Treatment of Sales Tax Exemption.
20
5
22/04/2000
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