Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of interest on deposits made out of equity share capital and interest free subordinate debt funded by Government.	34	44	16/01/2015
Revenue recognition for reimbursement of operating and maintenance expenses under a contract governed by Central Electricity Regulatory Commission	34	45	06/02/2015
Classification of investments in subsidiary and other companies and bonds of infrastructure finance companies/banks as trade investment	34	46	06/02/2015
Accounting treatment of an arrangement with a service provider for digital signage solution	34	47	06/02/2015
Applicability of the Guidance Note on Accounting for Rate Regulated Activities before its applicability date	34	48	06/02/2015
Accounting treatment of pension liability post-separation.	35	1	23/04/2015
Accounting for expenditure incurred as a pre-condition to obtaining environmental clearance for setting up power project and coal mines.	35	2	23/04/2015
Amortisation of SAP license and accounting for annual renewal fee.	35	3	23/04/2015
Provisioning for doubtful receivables.	35	4	23/04/2015
1.Accounting treatment of pre-operative and preliminary expenses incurred on formation and incorporation of the company. 2.Accounting treatment of finance cost and other pre-operative expenses incurred during pre-operative period. 3.Accounting for interest earned on fixed deposits made out of idle funds, interest earned on mobilization advance and other miscellaneous income during pre-operative period.	35	5	03/06/2015
Accounting treatment for amalgamation of wholly owned subsidiary.	35	6	03/06/2015
Requirement of preparation of complete/condensed set of financial statements for interim financial reporting.	35	7	03/06/2015
Method of depreciation as per requirements of the Companies Act, 2013.	35	8	03/06/2015
Accounting treatment in respect of foreign currency loans hedged by a composite cross currency interest rate swap contract and accounting therefor.	35	9	03/06/2015
Netting off interest income against interest cost in standalone books of parent company.	35	10	11/08/2015
Accounting treatment of deposit of non-refundable upfront premium including processing fee.	35	11	11/08/2015
Accounting treatment of various kind of budgetary support received from the Government and various types of expenditure incurred by the company.	35	12	11/08/2015
Accounting treatment of dead stock.	35	13	11/01/2016
Treatment of expenditure incurred by the company on roads for transportation of coal.	35	14	11/01/2016
Accounting treatment for the project assets under construction.	35	15	01/02/2016
Treatment of royalty paid in dispute, pending the final decision of the Court.	35	16	01/02/2016
Application of paragraph 21 of AS 22.	35	17	01/02/2016
Determination of the average net profit for the purpose of incurring Corporate Social Responsibility (CSR) expenses and disclosure of CSR expenses in the financial statements.	35	18	01/02/2016
Accounting treatment and disclosure requirement for contribution to exempt provident fund.	36	1	07/07/2016
Discounting of deferred debts (retention money).	36	2	07/07/2016