The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Basis of calculation of future cash flows.
30
7
11/05/2010
Accounting for expenditure incurred during construction period of project.
30
8
11/05/2010
Accounting treatment of overlift/underlift quantity of crude oil.
30
9
11/05/2010
Depreciation on facilities/assets engaged in processing of crude oil.
30
10
11/05/2010
Treatment of minimum level of heel metal required to be maintained in the pots in Smelter Plant.
30
11
11/05/2010
Revenue recognition in respect of F.O.R. destination sales.
30
12
11/05/2010
Revenue recognition in respect of F.O.R. destination sales.
30
12
11/05/2010
Treatment of some of the units of one segment as a part of another segment whether appropriate.
30
13
23/07/2010
Accounting treatment of advance to subsidiary pending finalisation of modalities of issue of the shares.
30
14
23/07/2010
Deferred tax asset/liability in respect of Held to Maturity Investments and provision for bad and doubtful debts in the case of banks.
30
15
23/07/2010
Disclosure of income tax expense/assets, interest expense and borrowings, etc. in the segment report prepared under consolidated financial statements.
30
16
23/07/2010
Authentication of the financial statements and attached schedules by the auditors.
30
17
23/07/2010
Revenue recognition where sale value in foreign currency is covered by a forward contract.
30
18
10/01/2011
Revenue recognition in high sea sale contracts.
30
19
10/01/2011
Accounting for expenditure incurred on roads, bridges, etc., constructed on land owned by the company or on land where the company has a right to use it, where such roads, bridges, etc. are also used by general public.
30
20
10/01/2011
Capitalisation of interest during pre-operative period in Cable and Telecommunication Industry.
31
1
16/03/2011
Accounting treatment of Minimum Alternative Tax (MAT) Credit in case of carried forward losses.
31
2
16/03/2011
ESOP accounting on account of revision of the exercise price.
31
3
05/03/2011
Disclosure of assets and liabilities held under projects being executed on behalf of the Government of India.
31
4
05/03/2011
Depreciation on freehold land having mineral reserves and the internal roads constructed in the premises of the company.
31
5
05/03/2011
Accounting for leave liability.
31
6
05/03/2011
Accounting for the share of expenditure incurred by the company on development of power sub-station and for obtaining power connection.
31
7
03/06/2011
Segment Reporting.
31
8
03/06/2011
Revenue recognition in case of construction contracts.
31
9
12/08/2011
Treatment of tax expense on deemed income under section 56(2)(viia) of the Income-tax Act, 1961 arising on purchase of investments.
31
10
12/08/2011
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