The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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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
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