The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Recognition of disputed claims made to the defaulted buyers on account of loss on resale to third parties.
32
13
24/05/2012
Recognition of forfeited advance received from defaulted buyers.
32
13
24/05/2012
Accounting for amalgamation after the balance sheet date
32
14
31/07/2012
Accounting for common fixed assets constructed for a project under progress
32
15
31/07/2012
Disclosure of foreign exchange gain/loss in segment reporting
32
16
31/07/2012
Amortisation of goodwill on consolidation.
32
17
31/07/2012
Treatment of expenditure on stabilisation of expanded plant declared commercial
32
18
31/07/2012
Recognition of deferred tax asset in respect of carried forward loss in the books of a company carrying on microfinance business
32
19
31/07/2012
Creation of deferred tax assets on provision for doubtful debts, loans and advances, earnest money deposit and security deposit
32
20
27/12/2012
Treatment of mark to market losses on principal only currency swap
32
21
27/12/2012
Presentation of exchange losses arising on long-term foreign currency liability pursuant to the adoption of paragraph 46A of AS 11 in quarterly financial results
32
22
27/12/2012
Recognition of expenditure incurred on branding and advertisement
32
23
27/12/2012
Capitalisation of borrowing costs
32
24
27/12/2012
Treatment of capital expenditure on assets not owned by the company
32
25
07/02/2013
Treatment of capital expenditure on assets not owned by the company
32
26
07/02/2013
Accounting for unspent expenditure towards Corporate Social Responsibility
32
27
07/02/2013
Classification of investments as joint venture or associate
32
28
07/02/2013
Accounting for budgeted/unspent expenditure towards Corporate Social Responsibility
32
29
07/02/2013
Adjustment of losses on sale of fixed assets, writing-off inventory and doubtful receivables against capital reserves arising out of acquisition of business, capital redemption reserves and revaluation reserves
32
30
07/02/2013
Treatment of reversal of writing off of development expenses recognised under capital work in progress
33
1
05/04/2013
(i)Consolidation of ESOP Trust in the standalone financial statementsts (ii) Treatment of investment in own shares for EPS calculation in the standalone financial statements (iii) Treatment of ESOP Trust in the financial statements for tax audit Purposes.
33
2
05/04/2013
Amortisation of Land Right of Way
33
3
05/04/2013
Presentation of interest expenses on advance received from customer
33
4
05/04/2013
Disclosure of items exceeding the quantitative threshold in the Notes to Accounts
33
5
05/04/2013
Capitalisation of expenditures in respect of projects under construction
33
6
05/04/2013
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