Suggested link	Volume	Query_No	Finalized_Date
Recognition of interest income on delayed payment by customers.	38	29	01/08/2019
Computation of effective interest rate on borrowings.	38	30	01/08/2019
Presentation of provision for crossflow claim.	38	31	01/08/2019
Provision for disputed tax cases.	38	32	01/08/2019
Considering Debenture Redemption Reserve (DRR) for calculation of Net Worth of a Company.	38	33	04/04/2018
Manner of appropriation to capital reserve and presentation/disclosure thereof.	38	34	04/04/2018
Revenue recognition policy for Online Testing and Assessment Services (OTAS) division of the company.	38	35	06/05/2018
Preparation of Income and Expenditure Account or Profit and Loss Account for a section 8 company, undertaking commercial activities.	38	36	17/10/2018
Accounting treatment of R&D expenditure as capital work-in-progress and treatment of grants-in-aid received as liability.	38	37	17/10/2018
Accounting treatment under Ind AS for depreciation of ‘enabling assets’, amortization of leasehold land and project insurance in case of a new company formed for setting up of new urea plant which is under construction phase.	39	1	04/09/2019
Accounting treatment of PoS devices purchased out of accumulated payable amount of withheld retailer margin and installed at retailers premises for sale of fertilizers under Direct Benefit Subsidy (DBS) scheme.	39	2	04/09/2019
Accounting treatment of expenditure relating to employee benefits expenses, rent expenses, travelling expenses and house-keeping expenses which are compulsorily required to be incurred for construction of the project.	39	3	04/09/2019
Accounting treatment of security deposit under Rajiv Gandhi Gramin LPG VitrakYojana (RGGLVY).	39	4	04/09/2019
Consolidation of joint venture company (JVC) wherein the relevant economic activity and the purpose of formation of JVC got ceased.	39	5	04/09/2019
Companys policy on transfer price for segment revenue and segment results under segment reporting.	39	6	13/06/2019
Revenue recognition of real estate units under construction under Ind AS 115.	39	7	08/07/2019
Accounting treatment of leasehold land.	39	8	08/07/2019
Accounting for Embedded Derivatives in Non-Financial Host Contracts as per Ind AS 109.	39	9	08/07/2019
Accounting for Embedded Derivatives in Non-Financial Host Contracts as per Ind AS 109.	39	10	08/07/2019
Presentation of gain or loss on account of mark to market valuation of the derivative contracts resulting from movements in exchange rates and interest rates of the underlying currencies.	39	11	08/07/2019
Provision for pay revision.	39	12	11/05/2019
Classification of spares.	39	13	21/11/2019
Presentation of the grant receivable from the Government of India (under SEIS) in the statement of profit and loss.	39	14	21/11/2019
Accounting treatment of certain indirect administrative overheads (i.e., salary of the KMPs, directors sitting fees, audit fees, statutory and other levies) incurred during construction phase of the Power Plant.	39	15	21/11/2019
Accounting for Concession Agreement.	39	16	21/11/2019