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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
Capitalisation of borrowing costs under AS 16. 33 32 22/01/2014
Accounting treatment of liquidated damages on unexecuted portion of contract 33 33 22/01/2014
Accounting for Revenue by a Real Estate Developer. 33 34 22/01/2014
Bifurcation between Current and Non-Current Assets of Credit Card Receivable in line with the Revised Schedule VI to the Companies Act, 1956 33 35 22/01/2014
Accounting treatment of expenditure incurred on stamp duty and registration fees for increase in authorised capital. 33 36 22/01/2014
Accounting treatment of dividend declared by mutual fund in debt fund scheme under dividend re-investment plan. 33 37 22/01/2014
Accounting treatment of hedging costs incurred on External Commercial Borrowing (ECB) Loan. 33 38 22/01/2014
Treatment of interest paid on compensation for lands acquired 34 1 11/04/2014
Determination of discount rate for calculating value in use for impairment of assets as per AS 28 34 2 11/04/2014
Accounting treatment of interest on enhanced land compensation 34 3 11/04/2014
Disclosure requirements as per AS 15 in respect of employees seconded to subsidiary company by the holding company 34 4 11/04/2014
Accounting treatment of borrowing costs, administrative and other general overhead expenses incurred during the period when the construction work of the project is interrupted 34 5 11/04/2014
Accounting treatment of accumulated unencashable half-pay leave 34 6 11/04/2014
Applicability of paragraph 46A of AS 11 to buyer’s credit/suppliers’ credit repaid through a long-term liability 34 7 11/04/2014
Accounting for unspent expenditure towards Corporate Social Responsibility and Sustainability activities as per Revised DPE Guidelines 34 8 11/04/2014
Accounting treatment of lease deposits received for lease of land by the company engaged in development of software technology parks 34 9 01/05/2014
Inclusion of various costs in the valuation of inventories 34 10 01/05/2014
Determination of long-term liability for application of paragraph 46A of AS 11 34 11 01/05/2014
Presentation of write-back of provisions no longer required in the statement of profit and loss 34 12 01/05/2014
Determination of stage of completion in foreign currency contracts executed by foreign branches 34 13 01/05/2014
Restatement of foreign currency monetary liabilities covered (hedged) by plain vanilla call option 34 14 06/06/2014
Recognition of revenue from contract for repairs and upgradation of submarine 34 15 06/06/2014
Determination of stage of completion in construction contracts 34 16 06/06/2014
Accounting for interest on delayed payment by power generation companies against coal supplied under Fuel Supply Agreement 34 17 06/06/2014
Disclosure of the revenue as per AS 9 34 18 06/06/2014