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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
Reopening and revision of accounts/qualification on opening balances by the auditor. 28 34 09/01/2009
Treatment of expenditure during construction period. 28 35 09/01/2009
Provision for LTC benefits provided to employees. 28 36 09/01/2009
Treatment of advance paid in foreign currency for acquisition of fixed assets. 28 37 09/01/2009
Accounting treatment of catalyst used in processing plants. 28 38 31/01/2009
Valuation of material-in-transit. 28 39 31/01/2009
Classification of compulsorily convertible debentures in the balance sheet as equity whether appropriate. 28 40 31/01/2009
Accounting treatment of advance paid for construction of water reservoir to be owned by the State Government. 29 1 05/03/2009
Treatment of expenditure on training as deferred revenue expenditure whether appropriate. 29 2 05/03/2009
Treatment of subsequent expenditure on fixed asset as deferred revenue expenditure - whether appropriate. 29 3 05/03/2009
Accounting treatment of exchange effects (gains/losses) from foreign currency transactions relatable to project construction period. 29 4 05/03/2009
Accounting treatment of licence fee and technical know-how fee. 29 5 05/03/2009
Computation of lease term and accounting for scheduled rent increases in case of an operating lease. 29 6 05/03/2009
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. 29 7 08/05/2009
Revenue recognition from sale of WEGs, and providing installation, commissioning and other related services. 29 8 08/05/2009
Accounting treatment of exchange differences in respect of loan transactions entered into prior to 1.4.2004. 29 9 08/05/2009
Accounting treatment of Environment and Health Cess on mineral rights. 29 10 08/05/2009
Exchange rate for accounting of foreign currency transactions through EEFC account. 29 11 08/05/2009
Accounting for expenditure incurred on evacuation of accumulated ash in the ash dyke. 29 12 08/05/2009
Determination of the category of assets for the purpose of depreciation as per Schedule XIV to the Companies Act, 1956 on the basis of the report of technical experts. 29 13 08/05/2009
Accounting treatment of excise duty. 29 14 24/08/2009
Provision for sick leave benefit. 29 15 24/08/2009
Transfer price for the purpose of segment reporting. 29 16 24/08/2009
Accounting for insurance claim. 29 17 24/08/2009
Virtual certainty in respect of deferred tax assets. 29 18 24/08/2009