The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Treatment of interest earned on idle project funds.
20
6
22/04/2000
Whether demurrage paid should form part of cost of inventory.
20
7
22/04/2000
Whether divisional headquarter expenses should form part of cost of inventories.
20
8
22/04/2000
Disclosure of provision for leave encashment benefit.
20
9
22/04/2000
Accounting treatment of proceeds from leasing of land.
20
10
22/04/2000
Treatment of retention money in the financial statements of a contractee.
20
11
22/04/2000
Valuation of inventories.
20
12
22/04/2000
Accounting for machinery spares.
20
13
24/04/2000
Normal capacity for the purpose of allocation of fixed overheads to cost of inventory.
20
14
22/04/2000
Cost formula to be used for valuation of inventories of catalyst.
20
15
22/04/2000
Valuation of inventories of raw material and intermediate products.
20
16
22/04/2000
Valuation of stores and spares.
20
17
22/04/2000
Accounting policy in respect of insurance claims.
20
18
22/04/2000
MOU arrangements - whether a job work or transactions of purchases and sales
20
19
08/08/2000
Accounting treatment of foreign exchange gain.
20
20
08/08/2000
Depreciation rate applicable to crushing plant situated on mining lease area.
20
21
08/08/2000
Accounting for development and leasing of industrial estate.
20
22
08/08/2000
Valuation of inventories to be sold at different selling prices.
20
23
08/08/2000
Accounting for lease rentals in the books of lessor.
20
24
08/08/2000
Whether financial statements are required to be provided to the auditor for the 'limited review' under clause 41 of the Listing Agreement
20
25
08/08/2000
Accounting treatment of accumulated unencashable half-pay leave.
20
26
08/08/2000
Method of valuation of inventories.
20
27
08/08/2000
Accounting treatment of export incentives under the Duty Entitlement Pass Book (DEPB) Scheme.
20
28
08/08/2000
Accounting for construction contracts under percentage of completion method.
20
29
25/09/2000
Valuation of inventory of raw-materials when set-off of excise duty paid is available on finished goods under CENVAT Scheme.
20
30
25/09/2000
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