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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
Accounting for conversion of membership rights of erstwhile BSE (AOP) into trading rights of BSEL and shares. 26 24 18/09/2006
Recognition of duty credit entitlement under 'served from India Scheme' 26 25 17/01/2007
Accounting for expenditure on distribution of mementos to employees during construction period. 26 26 17/01/2007
Books of account of franchise business and accounting implications thereof. 26 27 17/01/2007
Capitalisation of establishment expenses of Rehabilitation & Resettlement office after commissioning of the project. 26 28 17/01/2007
Accounting and reporting of interest in jointly controlled entity. 26 29 17/01/2007
Accounting for fixed assets held for sale. 26 30 17/01/2007
Treatment of conversion rights for calculation of diluted EPS. 26 31 17/01/2007
Recognition of duty credit entitlement under 'served from India Scheme' 26 32 17/01/2006
Accounting for scheduled rent increases in case of an operating lease. 27 1 23/03/2007
Depreciation on buildings, etc., constructed on leasehold land. 27 2 23/03/2007
Accounting treatment of surplus realised on sale of rubber trees. 27 3 23/03/2007
Accounting treatment of income from property development to part finance a construction project. 27 4 23/03/2007
Audit of circulation figures of publications. 27 5 14/05/2007
Creation of provision for non-fund based facilities. 27 6 14/05/2007
Provision for provident fund liability on accrued encashable earned leave liability. 27 7 14/05/2007
Disclosure of internal consumption in the profit and loss account. 27 8 14/05/2007
Valuation of leave under AS 15 (revised 2005). 27 9 14/05/2007
Accounting for foreign exchange rate variation (FERV) in respect of foreign currency loans restated at the balance sheet date and recoverable from State Electricity Boards later on actual payment basis. 27 10 14/05/2007
Amortisation of value of publishing title. 27 11 14/05/2007
Reversal of consultancy fees. 27 12 14/05/2007
Presentation of 'book overdraft' in the books of account 27 13 14/05/2007
Accounting treatment of stocks of empty bottles. 27 14 14/05/2007
Accounting for advance lease premium and scheduled increases in lease rent in case of an operating lease. 27 15 14/05/2007
Auditor's qualification on issue of bonus shares out of revaluation reserve 27 16 09/08/2007