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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
Treatment of foreign exchange fluctuations and interest cost on issuance of FCCB 34 19 06/06/2014
Accounting Treatment of Contribution to a Cluster Project 34 20 24/07/2014
Accounting treatment of ‘Amounts Billed to Clients’ and ‘Work-in-Progress’ 34 21 24/07/2014
Accounting treatment of interest on Non-Performing Assets (NPAs) of a co-operative bank 34 22 24/07/2014
Whether amortisation of premium paid on foreign currency (USD) buy forward covers can be treated as borrowing cost 34 23 24/07/2014
Recognition of deferred tax asset on unabsorbed business loss and unabsorbed depreciation 34 24 24/07/2014
Accounting for discount allowed to dealers 34 25 05/09/2014
Depreciation on processing facilities 34 26 05/09/2014
Accounting treatment of dividend received on own shares held under trust. 34 27 05/09/2014
Applicability of tax rate in the quarterly financial results 34 28 05/09/2014
Accounting for Principal only Currency Swaps & Hedge accounting as per AS 30 34 29 07/11/2014
Impact of differential treatment to a court approved scheme on the financial statements and audit report in the subsequent years 34 30 07/11/2014
Accounting for short term bridge foreign currency loan taken to invest in an overseas joint venture entity , Accounting treatment of investment in overseas company’s shares and Treatment of loans (advances) given to the overseas joint venture entity 34 31 07/11/2014
Disclosure of Trade Payables. 34 32 07/11/2014
Accounting treatment of price reduction due to delay in mechanical completion of capital projects 34 33 07/11/2014
Accounting for payments made by the company for Prospective Multirole Fighter (PMF) Project 34 34 11/12/2014
Accounting treatment of unidentified receipts and unclaimed liability towards stale cheques to vendors and customers and de-recognition of income of the previous years on account of change in accounting policy in current financial year 34 35 11/12/2014
Accounting treatment of finished goods produced which are used for internal capital expansion 34 36 11/12/2014
Accounting treatment of exchange variation in respect of foreign operations of the company as per AS 11 34 37 11/12/2014
Accounting treatment of interest earned on surplus equity funds 34 38 11/12/2014
Accounting treatment of contribution to Settlement Guarantee Fund by an Exchange 34 39 11/12/2014
Recognition of Annuity Policy purchased from the Life Insurance Corporation of India under ‘Return of Corpus Scheme’ by a Pension Trust 34 40 16/01/2015
Accounting treatment of income from credit card membership & joining fees and credit card acquisition/sourcing costs 34 41 16/01/2015
Accounting treatment of borrowing cost for oil & gas assets acquired directly and through overseas subsidiary companies 34 42 16/01/2015
Accounting treatment of funds received for land acquisition 34 43 16/01/2015