Suggested link	Volume	Query_No	Finalized_Date
Normal capacity and idle costs for the purpose of determining cost of inventory.	20	31	25/09/2000
Accounting treatment of machinery spares.	20	32	25/09/2000
Treatment of initial issue expenses incurred by open ended mutual fund schemes.	20	33	25/09/2000
Consideration of excise duty in valuation of closing stock.	20	34	25/09/2000
Change in the method of charging depreciation.	20	35	17/01/2001
Preparation of financial statements in a situation where going concern assumption is inappropriate.	20	36	17/01/2001
Accounting for machinery spares.	20	37	17/01/2001
Net realisable value for valuation of inventories.	20	38	17/01/2001
Inclusion of costs other than conversion costs in the cost of inventories for the purpose of valuation thereof.	20	39	17/01/2001
Cut-off date for capitalisation of construction cost.	20	40	17/01/2001
Accounting for foreign exchange transactions.	20	41	17/01/2001
Notional saving of interest whether to be accounted for.	20	42	17/01/2001
Timing of recognition of revenue on material supplied under a contract along with works contract and (ii) treatment of agency fee in relation to a contract.	20	43	17/01/2001
Accounting for contracts for supply of materials.	20	44	17/01/2001
Exchange rate for foreign currency transactions.	20	45	17/01/2001
Revaluation of fixed assets.	20	46	17/01/2001
Treatment of interest cost for the period inventories are held in stock in a seasonal business.	21	1	05/03/2001
Treatment of interest cost for the period inventories are held in stock in a seasonal business.	21	2	05/03/2001
Treatment of interest cost for the period inventories are held in stock in a seasonal business.	21	3	05/03/2001
Inclusion of excise duty in inventory valuation.	21	4	05/03/2001
Accounting treatment of foreign exchange fluctuations.	21	5	05/03/2001
Whether excise duty liability forms part of valuation of inventories of finished products	21	6	05/03/2001
Allocation of cost to joint products.	21	7	05/03/2001
Treatment of interest cost for the period inventories are held in stock in a seasonal business.	21	8	05/03/2001
Accounting for orchid plants.	21	9	14/04/2001