The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Valuation of investments.
22
9
30/05/2002
Recognition of accumulated balance of deferred tax liability and deferred tax liability arising in the current period.
22
10
30/05/2002
Recognition of loss arising from surcharge waived.
22
11
30/05/2002
Allocation of corporate office expenditure to various units.
22
12
30/05/2002
Segment Reporting.
22
13
20/01/2003
Accounting for the amount received on transfer of the right to receive power.
22
14
20/01/2003
Capitalisation of borrowing costs.
22
15
20/01/2003
Revenue recognition.
22
16
20/01/2003
Recognition of revenue arising from freight and handling income.
22
17
20/01/2003
Accounting for the effects of changes in foreign exchange rates.
22
18
20/01/2003
Accounting treatment of income and expenditure incurred during development of ore body of the existing mine.
22
19
20/01/2003
Capitalisation of engineering overheads.
22
20
20/01/2003
Recognition of revenue arising from ground rent.
22
21
20/01/2003
Valuation of investments.
22
22
20/01/2003
Audit of quarterly/half-yearly complete set of financial statements.
22
23
20/01/2003
Capitalisation of completed parts of a project.
22
24
20/01/2003
Accounting treatment of cash rebates.
22
25
20/01/2003
Applicability of Accounting Standard (AS) 21
22
26
20/01/2003
Capitalisation of borrowing costs.
22
27
20/01/2003
Reimbursement of travel expenses etc., to employees o n retirement.
22
28
30/01/2003
Estimation of liability for outstanding claims.
22
29
30/01/2003
Whether short-term deposits with banks constitute investment for the purpose of section 292(1)(d) of the Companies Act, 1956.
22
30
30/01/2003
Segment Reporting.
23
1
25/03/2003
Accounting treatment of amount paid to government for acquisition of land.
23
2
25/03/2003
Accounting treatment of machinery spares where the principal item of fixed asset has been fully depreciated.
23
3
25/03/2003
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