The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Off-setting of various components of tax and disclosure of tax expenses.
31
11
12/08/2011
Determination of cost of investment, accounting treatment and disclosure of advance for shares issue pending finalisation of modalities of the shares issue and thereafter.
31
12
10/10/2011
Computation of depreciation on extra shift workings.
31
13
10/10/2011
Accounting for sales returns.
31
14
10/10/2011
Accounting for payments made in respect of land pending execution of conveyance deeds and borrowing costs incurred in respect thereof.
31
15
10/10/2011
Treatment and disclosure of interest on fixed deposits in the financial statements of a financial enterprise.
31
16
10/10/2011
Accounting for sales tax exemption benefit under Ind AS.
31
17
10/10/2011
Disclosure of 'buyers's credit' and 'supplier's credit
31
18
10/10/2011
Revenue recognition in case of project managers.
31
19
21/12/2011
Treatment of payments made and materials supplied for construction of assets not owned by the company and its subsequent recovery in instalments.
31
20
06/02/2012
Applicability of AS 17 to a company engaged in refining.
31
21
06/02/2012
Disclosure requirements for defined benefit plans in case of group administration plans.
31
22
06/02/2012
Provision for warranty under construction contract and corresponding revenue recognition.
31
23
06/02/2012
Accounting treatment and disclosure in respect of cost recoverable in accordance with the provision of Production Sharing Contract (PSC) which is already written off
32
1
04/04/2012
Accounting treatment of liability for unbilled work-in-progress in the books of executing agency
32
2
04/04/2012
Valuation of stock of gypsum, a by-product
32
3
04/04/2012
Accounting for preliminary and other pre-operative expenses,Accounting for grants received & Preparation of profit and loss account for the period before commencement of commercial operations
32
4
26/04/2012
Treatment of toll collections during construction phase of a project of a company engaged in developing Toll Road Project on ‘DBFOT’ basis.1
32
5
26/04/2012
Accounting for Minimum Alternative Tax (MAT) Credit
32
6
26/04/2012
Determination of normal capacity for the purpose of allocation of fixed overheads to cost of inventories and inclusion of various costs in the valuation of inventories
32
7
26/04/2012
Accounting for entry tax demanded by a State Government
32
8
26/04/2012
Accounting for book value of fixed assets demolished for expansion purpose
32
9
24/05/2012
Accounting for disputed entry tax
32
10
24/05/2012
Whether accumulated differences on transition out of the tonnage tax scheme is a permanent difference
32
11
24/05/2012
Computation of net worth in case of non-refundable share application money pending allotment
32
12
24/05/2012
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