Suggested link	Volume	Query_No	Finalized_Date
Accounting for spares and conveyor belts.	21	10	14/04/2001
Disclosure of recovery of income tax from customers.	21	11	14/04/2001
Disclosure of investments.	21	12	14/04/2001
Revenue recognition under FOR destination contracts.	21	13	14/04/2001
Provision for customs duty	21	14	14/04/2001
Accounting treatment of deduction allowed from invoiced amount.	21	15	14/04/2001
Excise duty liability in respect of inventories.	21	16	26/05/2001
Provision for liabilities towards gratuity/leave encashment as retirement benefits to employees.	21	17	26/05/2001
Treatment of contingency relating to additional power tariff demanded by a State Government.	21	18	26/05/2001
Valuation of stock of coal used as fuel for power generation.	21	19	26/05/2001
Recognition of income from consultancy fee.	21	20	26/05/2001
Valuation of closing stock.	21	21	26/05/2001
Inclusion of borrowing costs in the valuation of inventories.	21	22	05/07/2001
Accounting treatment of construction work-in-progress.	21	23	05/07/2001
Revenue recognition for turnkey project/service contract.	21	24	05/07/2001
Accounting for borrowing costs.	21	25	05/07/2001
Disclosure of unutilised monies raised from promoters.	21	26	05/07/2001
Treatment and disclosure of surplus construction materials.	21	27	05/07/2001
Accounting treatment of reward points given to credit card holders under credit card reward point schemes.	21	28	05/07/2001
Net realisable value of inventory of raw material and intermediate products.	21	29	05/07/2001
Net realisable value of inventory.	21	30	05/07/2001
Valuation of fixed assets retired from active life	21	31	05/07/2001
Adjustment of foreign currency fluctuations in the carrying amount of fixed assets.	21	32	19/08/2001
Accounting treatment of operational support credit given by the manufacturers on purchase of aircraft.	21	33	19/08/2001
Adjustment of foreign currency fluctuations in the carrying amount of fixed assets.	21	34	19/08/2001