The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Recognition of revenue in respect of deferred tax liability recoverable on actual payment.
25
38
25/01/2006
Adverse opinion in auditor's report.
25
39
25/01/2006
Treatment of engineering fee paid to a lumpsum turn key contractor.
26
1
27/03/2006
Accounting treatment of expenditure incurred on licence fee (including user licences) for SAP software.
26
2
27/03/2006
Accounting treatment of lease premium received on lease of industrial plots as industrial estates.
26
3
27/03/2006
Depreciation of Water Treatment Plant (WTP) and Effluent Treatment Plant (ETP).
26
4
27/03/2006
Determination of net selling price of a cash generating unit incurring losses.
26
5
27/03/2006
Treatment of deferred tax asset in respect of excess provision for doubtful advances and doubtful claims.
26
6
27/03/2006
Rates of depreciation on various assets involved in mass rapid transport system.
26
7
27/03/2006
Segment reporting for sale of power to the State grid.
26
8
27/03/2006
Disclosure of partly secured Bonds.
26
9
27/03/2006
Applicability of AS 3 and AS 18.
26
10
27/03/2006
Accounting for Minimum Alternative Tax (MAT) under section 115JB and credit available in respect thereof.
26
11
27/03/2006
Recognition of revenue in respect of long production cycle items.
26
12
27/03/2006
Segment reporting by a finance company.
26
13
15/05/2006
Booking of export sales/purchases of wheat and rice under subsidised quota of the Government of India, purchased from another government undertaking.
26
14
15/05/2006
Overhead allocation for the purpose of inventory valuation at quarter/year end.
26
15
15/05/2006
Accounting treatment in respect of side-tracking costs of wells.
26
16
15/05/2006
Creation of provision for contingencies.
26
17
15/06/2006
Creation of deferred tax liability on special reserve created u/s 36(1)(viii) of the Income-tax Act, 1961.
26
18
15/05/2006
Capitalisation of certain expenses related to acquisition of an investment.
26
19
15/05/2006
Accounting treatment on cancellation of foreign exchange forward contract.
26
20
18/09/2006
Accounting treatment of Duty Credit Entitlement under the Target Plus Scheme.
26
21
18/09/2006
Treatment of spares.
26
22
18/09/2006
Disclosure of interest on shortfall in payment of advance income-tax in the financial statements.
26
23
18/09/2006
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