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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
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