Suggested link	Volume	Query_No	Finalized_Date
Treatment of financial liability under Ind AS 32 and Ind AS 109.	37	2	11/10/2017
Amortisation of goodwill in respect of subsidiaries and jointly controlled entities recognised as an asset in consolidated financial statements.	37	3	11/10/2017
Classification of investments in units of debt mutual funds under Ind AS 109.	37	4	01/04/2018
Treatment of investments in units of equity mutual funds under Ind AS 109.	37	5	01/04/2018
Treatment of disputed amount (Principal and Interest) in respect of cases pending before various regulatory authorities.	37	6	01/04/2018
Classification of grant related to assets in the statement of cash flows.	37	7	01/04/2018
Accounting treatment of revaluation of Regeneration expenses - Inventories.	37	8	17/03/2017
Recognition and valuation of Carbon Emission Reductions (CERs).	37	9	17/03/2017
Accounting for development fee under Delhi School Education Act and Rules, 1973.	37	10	17/03/2017
Accounting treatment of temporary income in relation to construction contract.	37	11	05/04/2017
Charging of pro rata depreciation.	37	12	05/04/2017
Recognition of gross receipt as revenue.	37	13	06/09/2017
Accounting for software income.	37	14	06/09/2017
Provision for debtors transferred to Franchisee.	37	15	23/08/2017
Amortisation of expenses incurred on various business requirements at the time of formation.	37	16	23/08/2017
Making provision for non-approved cost.	37	17	11/10/2017
Accounting treatment of capital work-in-progress (CWIP) held on behalf of Government of India (GoI) and funds received from the GoI.	37	18	11/10/2017
Accounting treatment of amount invested in LIC’s leave encashment plan for meeting the company’s leave encashment liability.	37	19	11/10/2017
Consideration of Capital Reserve, Risk Fund & Reserve for calculation of Net Worth of a Company.	37	20	11/10/2017
Appropriate disclosure of Competent Authority Land Acquisition (CALA) bank account in the company s annual financial statements.	37	21	11/10/2017
Whether transport subsidy can be treated as capital receipt.	37	22	11/10/2017
Clarification regarding recognition of Deferred Tax Liability in respect of Special Reserve created for the purpose of deduction u/s 36(1)(viii) of the Income Tax Act, 1961.	37	23	01/04/2018
Netting off of trade receivable and advances received from customers.	38	1	04/04/2018
Disclosure of impairment loss on long-term investments as exceptional item.	38	2	04/04/2018
Disclosure in standalone financial statements of contingent liability in respect of Corporate Guarantee (Deed of Guarantee) issued by the parent company to the bank for furnishing Performance Bank Guarantee on behalf of wholly owned subsidiary company towards its performance obligation.	38	3	04/04/2018