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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
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