Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of licence fee paid to practice Isocracking Process in a Hydrocracker Unit.	23	4	25/03/2003
Accounting treatment of commission to service agents and cash discount.	23	5	25/03/2003
Classification of buildings into freehold and leasehold in the schedule of fixed assets.	23	6	25/03/2003
Gross block of fixed assets used for construction activities during construction period Disclosure on commencement of commercial production.	23	7	25/03/2003
Inclusion of transportation cost in the cost of inventories lying in field godowns.	23	8	25/03/2003
Accounting for equipments owned by an enterprise installed with another enterprise for use by the latter.	23	9	25/03/2003
Accounting for incidental expenditure on transmission lines ready for use but not in operation.	23	10	25/03/2003
Inclusion of interest earned in the gratuity trust fund balance for determination of contribution to be made during the year.	23	11	28/05/2003
Applicability of Accounting Standard (AS) 17, 'Segment Reporting', to a warehousing corporation	23	12	28/05/2003
Treatment of deferred taxation reserve.	23	13	28/05/2003
Recording of foreign currency transactions.	23	14	16/07/2003
Applicability of revised AS 7 to enterprises undertaking construction activities on their own account as a venture of commercial nature.	23	15	16/07/2003
Accounting for gratuity liability where an LIC policy has been taken through a gratuity trust.	23	16	16/07/2003
Treatment of expenditure with regard to purchase of small items of plant and equipment.	23	17	16/07/2003
Treatment of reserves arising on amalgamation in the nature of merger.	23	18	28/10/2003
Determination of carrying amount of long-term investments on their disposal.	23	19	28/10/2003
Audit of expenditure incurred by a director on foreign trips.	23	20	28/10/2003
Credit arising on pre-mature repayment of accumulated sales tax liability otherwise deferrable for a 10 year period.	23	21	28/10/2003
Accounting treatment of subsequent expenditure on capital assets.	23	22	28/10/2003
Waiver of interest capitalised as part of the cost of fixed assets prior to commencement of commercial production.	23	23	28/10/2003
Accounting for acquisition of a trademark.	23	24	28/10/2003
Estimation of liability for outstanding claims.	23	25	28/10/2003
Balance sheet classification of subordinated securities held by the originator in a securitisation transaction.	23	26	27/01/2004
Accounting treatment of insurance spares held in stock	23	27	27/01/2004
Inclusion of transportation cost from factory to stockyards as a part of the cost of inventories lying in stockyards.	23	28	27/01/2004