Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of exchange variation arising on loan taken by foreign operations of the company held through a wholly owned foreign subsidiary company for the purposes of consolidated financial statements as per AS 11.	36	3	07/07/2016
Accounting treatment of exchange variation arising in respect of foreign operations of the company held through a wholly owned foreign subsidiary company as per Accounting Standard (AS) 11, The Effects of Changes in Foreign Exchange Rates.	36	4	07/07/2016
Accounting treatment of unutilised spare parts to be used on renovation and modernisation (R&M) of Power Plant.	36	5	07/07/2016
Accounting treatment of machinery/capital spares on replacement of worn out parts.	36	6	07/07/2016
Accounting policy on depreciation of dredgers and accounting treatment of repair costs during drydock of a dredger after completion of estimated useful life.	36	7	07/07/2016
Revenue recognition in case of mortgage guarantee company.	36	8	07/07/2016
Accounting for unspent CSR spending as per Revised DPE Guidelines on Corporate Social Responsibility and Sustainability for Central Public Sector Enterprises.	36	9	07/07/2016
Capitalisation of cost incurred towards replacement of economizer coil in a boiler of a thermal power plant.	36	10	07/07/2016
Adjustment of the effect of first recognition of group gratuity liability against opening balance of reserves and surplus as an appropriation in the current financial year.	36	11	07/07/2016
Capital contributions from owners without issuance of shares – whether to be included in Net Owned Funds.	36	12	07/07/2016
Accounting treatment of cost incurred on real estate development on lease land. Accounting treatment of right to use the land given by the Government. Accounting treatment of viability gap funding provided by the Government to the Concessionaire in a service concession agreement.	36	13	07/07/2016
Depreciation for separate unit of refinery on the basis of an estimate of its own useful life.	36	14	07/07/2016
Recognition of deferred tax asset/liability in respect of depreciation on Held-To-Maturity (HTM) category investments as per Accounting Standard 22, ‘Accounting for Taxes on Income’.	36	15	07/07/2016
Date of commencement of commercial production of Multilayer Double Coated Paper Board Green Field Project and capitalisation of borrowing costs incurred during the test run period of the Project.	36	16	07/07/2016
Accounting for interest earned on unutilized idle funds received as loan from the Governments/ Financial Institution for executing the capital projects.	36	17	07/07/2016
Forfeiture of bank guarantees of contractors.	36	18	07/07/2016
(i) Accounting treatment of base stock; and(ii) Valuation of inventory booked by the customers.	36	19	07/07/2016
Considering capital reserve for calculation of net worth of a company.	36	20	07/07/2016
Accounting treatment of release of funds by Project Implementation Trust Fund.	36	21	07/07/2016
Accounting treatment of expenditure relating to cost of utility diversions, environmental protection, road diversions/restoration/signages, renovation work of drainage system, rehabilitation and resettlement etc. which are compulsorily required to be incurred for construction of Mass Rapid Transit System (MRTS) project.	36	22	07/07/2016
Capitalisation of interest cost.	36	23	07/07/2016
Accounting treatment of dry development wells.	36	24	07/07/2016
Treatment of payments made and materials supplied for construction of assets not owned by the company and its subsequent recovery in instalments.	36	25	07/07/2016
Accounting treatment for ‘Duty credit Entitlement Certificates’ issued under ‘Served from India Scheme’ (SFIS).	36	26	07/07/2016
Treatment of contribution to Settlement Guarantee Fund/Core Settlement Guarantee Fund in consolidated financial statements under Ind AS.	37	1	23/08/2017