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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link 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