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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 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