Suggested link	Volume	Query_No	Finalized_Date
Identification of Cash Generating Units of a petroleum company.	24	23	27/12/2004
Basis of charging depreciation subsequent to recognition of impairment loss.	24	24	27/12/2004
Depreciation of Water Treatment Plant and Sewage Treatment Plant.	24	25	27/12/2004
Revenue recognition where different rates of depreciation are followed for preparation of financial statements and for tariff fixation.	24	26	27/12/2004
Accounting for mandatory refurbishment cost.	24	27	27/12/2004
Recognition of revenue for providing containerised cargo services.	24	28	27/12/2004
(a) Whether the information provided under Part IV of Schedule VI to the Companies Act, 1956, forms an integral part of the profit and loss account and the balance sheet. (b) Information to be given with regard to ‘total assets’ as per requirements of Part IV of Schedule VI.	24	29	27/12/2004
Revenue recognition in respect of mould sold by the company, but retained in its premises for use in further production.	24	30	27/12/2004
Issues in respect of Guidance Note on Accounting for Oil and Gas Producing Activities.	24	31	28/01/2005
Accounting treatment of subsidy.	24	32	28/01/2005
Depreciation on capital spares.	24	33	28/01/2005
Presentation of provision for wear and tear of stores and spares in the financial statements.	24	34	28/01/2005
Whether accounting treatment related to CENVAT credit, followed consequent to changes in Central Excise Act, amounts to change in the basis of accounting for the purposes of Schedule VI to the Companies Act, 1956.	24	35	28/01/2005
Treatment of arbitration awards.	25	1	15/03/2005
Treatment of cost of developing prototypes.	25	2	15/03/2005
Accounting for work-in-progress of closed jobs towards amount receivable from the clients against extra work and other claims not certified or accepted by the clients.	25	3	15/03/2005
Capitalisation of borrowing costs.	25	4	15/03/2005
Deferred tax effect of adjusting impairment loss directly against revenue reserves pursuant to transitional provisions under AS 28.	25	5	15/03/2005
Presentation of NPA provision in the balance sheet of an NBFC.	25	6	15/03/2005
Accounting treatment of installation charges collected by a telephone company from its customers.	25	7	28/04/2005
Disclosure of income/expenditure pertaining to prior years.	25	8	28/04/2005
Revenue recognition in respect of advance against depreciation received by a power generating company.	25	9	28/04/2005
Accounting for brought forward deferred tax liability/assets upon adoption of Tonnage Tax Scheme by a shipping company.	25	10	28/04/2005
Provision for disputed income-tax/interest demands from Income-tax authorities in respect of which appeals are filed with higher authorities.	25	11	28/04/2005
Valuation of investments.	25	12	28/04/2005