Suggested link	Volume	Query_No	Finalized_Date
Classification of an entity as a subsidiary or joint venture.	39	17	21/11/2019
Disclosure/classification of late payment interest charges collected from customers in the statement of cash flows.	39	18	21/11/2019
Accounting for surcharge on delayed payment.	39	19	21/11/2019
Accounting clarification on revenue recognition under input method in respect of Manufactured Goods-ready for despatch.	39	20	02/10/2020
Whether the arrangement is in nature of Operating Lease or Finance Lease.	39	21	13/06/2019
Cash basis of accounting by Alternative Investment Fund (AIF).	39	22	02/10/2020
Recognition of non-convertible cumulative redeemable preference shares as borrowing and its measurement and disclosure requirements.	40	1	16/03/2020
Creation of regulatory deferral account balances.	40	2	16/03/2020
Accounting for decommissioning provision for oil and gas assets.	40	3	16/03/2020
Presentation and classification of dues recoverable from banks on account of invocation of bank guarantee.	40	4	21/04/2020
Valuation of inventories of iron ore fines.	40	5	21/04/2020
Principal vs. Agent classification under Ind AS 115.	40	6	05/06/2020
Accounting treatment of Aviation Turbine Fuel (ATF) dead stock.	40	7	23/05/2020
Disclosure of Feedstock Subsidy.	40	8	23/05/2020
Accounting treatment of expenditure incurred for rejuvenation of petrochemical plant.	40	9	23/05/2020
Amortisation of stamp duty and registration charges paid/payable towards execution of mining lease deeds.	40	10	06/04/2020
Non-recognition of deferred tax assets on provision for warranty, replacement, inventory and doubtful debts & claims.	40	11	06/04/2020
Classification of Advances for Infrastructure Projects to be leased.	40	12	08/04/2020
Amortisation of land on lease under Ind AS 17, Leases.	40	13	08/04/2020
Capitalisation of costs attributable to rolling stock constructed under a contractual arrangement (identified as RS-10) in which, a portion of costs linked to milestones in performance, is yet to be settled.	40	14	08/04/2020
Creation of an intangible asset (License) on account of pre-operational expenditure.	40	15	08/04/2020
Accounting treatment under Ind AS of Employee Welfare Trust where shares of the Settlor are held by the Trust.	40	16	08/04/2020
Consolidation of financial statements of subsidiaries with parent company when operational control does not solely vest with parent company.	40	17	18/08/2020
Accounting for financial restructuring of an aviation company.	40	18	27/08/2020
Accounting for embedded derivatives in non-financial host contracts as per Ind AS 109.	40	19	29/10/2020