The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
Accounting for moulds manufactured in-house which were charged to revenue in earlier years
33
7
21/05/2013
Accounting treatment of government grant received from State Government for repayment of term loans/bonds.
33
8
21/05/2013
Recognition of sale for despatches made to sub-contractors on partial completion of the product
33
9
21/05/2013
Recognition of distribution network acquired in a business acquisition as an intangible asset
33
10
21/05/2013
Accounting treatment of share application money pending for allotment invested by holding company in subsidiaries
33
11
21/05/2013
Recognition of free of cost equipment provided by a contractee to the contract
33
12
21/05/2013
Capitalisation of borrowing costs for Tunnel Boring Machine in accordance with AS 16
33
13
21/05/2013
Treatment of disputed elements of cost in valuation of inventory of raw material
33
14
21/05/2013
Applicability of AS 11 to certain transactions pertaining to recoveries of claims settled by the corporation against its credit insurance covers
33
15
16/07/2013
Accounting for the cost incurred on acquisition of land including the buildings situated thereon and demolished immediately thereafter for the purposes of mining and payment of compensation claim for rehabilitation to the owners of land as per the approved scheme
33
16
16/07/2013
Revenue recognition in case of project managers
33
17
16/07/2013
Accounting Treatment of Status Holder Incentive Scheme (SHIS) Scrips
33
18
16/07/2013
Exempt Provident Fund - disclosure and valuation as per Accounting Standard (AS) 15, ‘Employee Benefits.
33
19
16/07/2013
Accounting treatment of subsequent expenditure on technological upgradation/ improvements on capital assets.
33
20
16/07/2013
Recognition of Duty Credit Entitlement Certificates issued under the ‘Served from India Scheme
33
21
03/09/2013
Treatment of income tax paid for earlier years against the uncontested demand received during the current period
33
22
03/09/2013
Treatment of commission cost paid to agent in relation to projects.
33
23
03/09/2013
Accounting for expenditure on shared infrastructure facilities and depreciation thereon.
33
24
03/09/2013
Creation of Depreciation Reserve Fund.
33
25
03/09/2013
Accounting treatment of high sea sales/purchase.
33
26
03/09/2013
Determination of ‘normal operating cycle period’ under revised Schedule VI to the Companies Act, 1956.
33
27
15/11/2013
Accounting treatment of post-retirement medical benefit scheme.
33
28
15/11/2013
Accounting treatment of raw-materials sent to manufacturer by the company for getting finished product
33
29
15/11/2013
Accounting for unspent expenditure towards Corporate Social Responsibility.
33
30
15/11/2013
Notional interest on deposits received from nominees of employees under a defined benefit plan..
33
31
22/01/2014
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