Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of dredging and shoal expenditure at the riverbank arising out of Court order for ensuring water supply to the refinery.	40	20	29/10/2020
Accounting treatment of Admission Fee.	40	21	29/10/2020
Derecognition of loan portfolio as a result of securitization.	40	22	11/10/2020
Disclosure of changes in inventory of scrap in the statement of profit and loss.	40	23	11/10/2020
Presentation of regulatory deferral account balance in the Statement of Profit and Loss under Ind ASs.	40	24	18/01/2021
Recognition as inventories of de-silted sub-grade iron ore fines.	40	25	18/01/2021
Recognition of inventories of iron scrap embedded in slag.	40	26	18/01/2021
Classification of cash flows from long-term investments in the cash flow statement of an Alternative Investment Fund.	40	27	18/01/2021
Accounting treatment of Compulsorily Convertible Debentures (CCDs) by the issuer under Ind AS 32, Financial Instruments: Presentation.	40	28	18/01/2021
Method of accounting to be followed.	40	29	18/01/2021
Measurement of residual value of Property, Plant and Equipment/Intangible Assets as a percentage to Original Cost as mentioned in the Companies Act vs. Deemed Cost referred to in Ind AS 101.	40	30	18/01/2021
Accounting treatment of expenditure incurred for configuration design study of integrated refinery cum petrochemical project.	40	31	18/01/2021
Preparation of consolidated financial statements of the Parent Company using Straight Line Method (SLM) with financial statements of some of the subsidiaries using Written down Value (WDV) as the method of depreciation.	40	32	02/05/2021
Gross vs. net presentation of revenue under Ind AS 115.	40	33	02/05/2021
Accounting treatment of expenditure relating to indirect expenses which are compulsorily required to be incurred for construction of the project.	41	1	03/04/2021
Allocation of manpower cost during project implementation phase.	41	2	03/04/2021
Treatment of Investments in Subsidiaries/Associates held through Policyholders’ Funds.	41	3	03/04/2021
Presentation of change in non-current asset in Cash Flow Statement.	41	4	13/04/2021
Accounting treatment for backstopping arrangement for compulsorily convertible debentures (CCDs).	41	5	13/04/2021
Treatment of dredging andreclamation (site grading) cost on leased land.	41	6	06/05/2021
Capitalisation of borrowing cost during lockdown period.	41	7	06/05/2021
Accounting treatment of Government Grants.	41	8	31/05/2021
Estimation ofFinal Mine Closure Plan and treatment of thesame in the booksof account on year-on-year basis.	41	9	15/06/2021
Treatment of incentive to wallet users under Ind AS 115.	41	10	15/06/2021
Accounting treatment of construction of facilities for import of additional requirement ofpower.	41	11	22/07/2021