The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Accounting treatment for post-retirement medical benefit scheme.
27
17
09/08/2007
Creation of deferred tax liability on special reserve created under section 36(1)(viii) of the Income-tax Act, 1961.
27
18
09/08/2007
Accounting for costs incurred for acquisition/ construction of shared manufacturing facilities due to divestment of a business unit.
27
19
09/08/2007
Manner of disclosure of income in the profit and loss account.
27
20
09/08/2007
Accounting treatment in respect of amount withheld from a contractor in respect of customs duty.
27
21
09/08/2007
Treatment of compensatory afforestation charges paid to Forest Department.
27
22
13/11/2007
Treatment of time related fixed payroll cost for estimating the cost of completion of a contract.
27
23
13/11/2007
Treatment of expenditure incurred on abandoned projects and discontinued survey and investigation schemes.
27
24
13/11/2007
Accounting for derivative contracts intended to hedge investment in a subsidiary.
27
25
13/11/2007
Accounting treatment of insurance/capital spares.
27
26
13/11/2007
Provision of liability for unused sick leave under AS 15 (revised 2005).
27
27
13/11/2007
Accounting treatment for wind mill project set up to produce power for captive consumption.
27
28
30/01/2008
Basis of valuation of year-end unused import licenses.
27
29
30/01/2008
Reimbursement of hometown settlement expenses on retirement, (ii) Post retirement medical facilities, and (iii) Employee Family Benefit Scheme.
27
30
30/01/2008
Accounting for purchase and sale of mobile handsets by a subsidiary of a telecommunication service-provider company, in the separate financial statements of the subsidiary and in the consolidated financial statements.
27
31
30/01/2008
Capitalisation/decapitalisation of exchange loss/ gain.
27
32
30/01/2008
Accounting for the effects of changes in foreign exchange rates as per AS 11.
27
33
30/01/2008
Accounting of foreign income on cash basis.
28
1
17/03/2008
Valuation of fixed assets from incomplete records.
28
2
17/03/2008
Provision for repair work-in-progress.
28
3
17/03/2008
Accounting treatment of crude oil inventory pending passing of the title.
28
4
17/03/2008
Applicability of Accounting Standards to schemes of mutual funds.
28
5
30/04/2008
Accounting for foreign exchange differences on foreign currency loans taken at different times.
28
6
30/04/2008
Disclosure of income tax reimbursed by the customers in a power generating company.
28
7
30/04/2008
Issue of spares and stores to dredgers.
28
8
30/04/2008
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