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