Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of training fees and registration fees received in advance.	21	35	19/08/2001
Accounting treatment of swap transaction entered to hedge foreign exchange risk.	21	36	28/09/2001
Valuation of machinery and ship equipments held for installation on ships constructed under contract.	21	37	28/09/2001
Accounting treatment of MODVAT on inputs and capital goods.	21	38	28/09/2001
Preparation of consolidated financial statements.	21	39	28/09/2001
Accounting treatment of insurance spares.	21	40	18/12/2001
Accounting treatment of factored debts.	21	41	18/12/2001
Whether a chartered accountant is competent to comment on draft rehabilitation scheme of a sick company and on the impact of qualifications in the auditor's report on the profitability of the company.	21	42	18/12/2001
Consideration of materiality in the application of accrual basis of accounting.	21	43	18/12/2001
Report by the auditor where the auditor concludes that the evidence is not sufficient appropriate audit evidence.	21	44	18/12/2001
Appointment of the statutory auditors as internal auditors immediately after completion of their tenure as statutory auditors	21	45	18/12/2001
Accounting treatment of additional interest payable after repayment of loan amount.	21	46	18/12/2001
Whether capital contributions received from consumers by an electricity company can be considered as a part of net worth.	21	47	18/12/2001
Accounting treatment for leave encashment.	21	48	30/01/2002
Accounting treatment of import duty and voyage expenses on import of dredger.	21	49	30/01/2002
Different methods of providing depreciation.	21	50	30/01/2002
Applicability of section 370(1B) of the Companies Act, 1956, for the purposes of MAOCARO 1988 and Schedule VI to the Act.	21	51	30/01/2002
Engagement of a firm of chartered accountants by a non-operator for audit of the operator's accounts.	22	1	26/03/2002
Valuation of long-term investments.	22	2	26/03/2002
Date for booking of the purchase of imported material.	22	3	26/03/2002
Segment reporting.	22	4	26/03/2002
Accounting treatment of deferred entitlement of LTC/LLTC.	22	5	26/03/2002
Accounting treatment of profit on sale/lease of houses.	22	6	26/04/2002
Accounting treatment of sales on FOR destination basis .	22	7	26/04/2002
Accounting treatment of dues recoverable from subsidiary company under liquidation.	22	8	26/04/2002