Suggested link	Volume	Query_No	Finalized_Date
Capitalisation of borrowing costs.	23	29	27/01/2004
Whether debit balance of the profit and loss account should be included in free reserves for the purposes of section 293(1)(d) of the Companies Act, 1956.	23	30	27/01/2004
Applicability of Accounting Standard (AS) 18, 'Related Party Disclosures'.	23	31	27/01/2004
Revenue from unmanned Public Call Offices (PCOs).	24	1	05/03/2004
Applicability of Accounting Standard (AS) 26, Intangible Assets.	24	2	05/03/2004
Determination of cost of inventories of imported raw materials.	24	3	26/05/2004
Accounting for foreign exchange differences in respect of foreign currency borrowings made by the parent and sub-lent to the subsidiary for repaying high cost rupee loans obtained for acquisition of fixed assets.	24	4	26/05/2004
Computation of net realisable value of the inventories of diamonds.	24	5	26/05/2004
Application of Accounting Standard (AS) 19,‘Leases’, in respect of assets leased before 1.4.2001 .	24	6	26/05/2004
Exchange differences in respect of fixed assets acquired within India in foreign currency.	24	7	26/05/2004
Applicability of AS 11 (1994) to transactions entered into before 1.4.2004.	24	8	26/05/2004
Treatment of expenditure incurred on catchment area of a hydroelectric power project.	24	9	26/05/2004
Accounting for revenue and costs related to 'Internet-ticketing'.	24	10	05/08/2004
Whether creation of provision for contingencies not known at the balance sheet date is appropriate.	24	11	05/08/2004
Recognition of deferred tax asset in respect of brought forward depreciation in the books of the company.	24	12	05/08/2004
Treatment of interest earned on investments against specific funds.	24	13	05/08/2004
Creation of deferred tax liability on special reserve created u/s 36(1)(viii) of the Income-tax Act, 1961.	24	14	06/10/2004
Accounting for cheques bearing the balance sheet date or before but received thereafter.	24	15	06/10/2004
Treatment of deferred tax on provision for doubtful debts.	24	16	06/10/2004
Treatment of fees paid for prepayment of loan.	24	17	06/10/2004
Meaning of the term 'total turnover' in the case of a construction company	24	18	06/10/2004
Creation and utilisation of a contingency reserve.	24	19	27/12/2004
Disclosure of long-term deposit with a bank in respect of 'Site Restoration Fund' under section 33ABA of the Income-tax Act, 1961	24	20	27/12/2004
Disclosure of interest on shortfall in payment of advance tax.	24	21	27/12/2004
Preparation of consolidated financial statements by a government company and audit thereof.	24	22	27/12/2004