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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
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