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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
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