Suggested link	Volume	Query_No	Finalized_Date
Factoring time value of money while calculating Expected Credit Losses (ECL) on deferred debt (retention money) under Ind AS framework.	43	26	29/08/2023
Accounting Treatment for Energy Service Company (ESCO) Project i.e. Smart Metering Program/Project under Ind AS framework.	43	27	29/08/2023
Accounting Treatment for ESCO Project i.e. Electric Vehicle Charging Infrastructure (EVCI) under Ind AS framework.	43	28	29/08/2023
Accounting for grant received from Ministry of Petroleum and Natural Gas (MoPNG) for operation and maintenance (O&M) expenditure under Ind AS framework.	43	29	29/08/2023
Accounting of Grant received from a Shareholder acting in the capacity of Government under Ind AS framework.	43	30	27/09/2023
Accounting for grant received from the Ministry of Petroleum and Natural Gas (MoPNG) for acquisition of land for construction of caverns under Phase II under Ind AS framework.	43	31	27/09/2023
Accounting treatment of Hybrid Annuity Projects under Ind AS framework.	43	32	16/10/2023
Accounting treatment of foreign exchange gain/loss arising out of payables for capital goods/services under Ind AS framework.	43	33	16/10/2023
Accounting for Company’s Liability towards Social Security Scheme Fund as per the requirements of Ind AS 19, ‘Employee Benefits’.	43	34	16/10/2023
Accounting treatment of government grant received by an entity which was subsequently incorporated as a company under Ind AS framework.	43	35	09/11/2023
Accounting for underlift/overlift quantity of crude oil in oil and gas joint operations under Ind AS framework.	43	36	09/11/2023
Method to be adopted to determine Fair Value of Investment under Ind AS framework – Book Value of Standalone Financial Statements or Consolidated Financial Statements.	43	37	09/11/2023
Point of recognition of forfeited veethapalisa income under Ind AS framework.	43	38	09/11/2023
Timing of capitalisation of the project as Property, Plant and Equipment under AS framework.	43	39	06/12/2023
Accounting treatment of certain expenditure incurred for the project under AS framework.	43	40	06/12/2023
Accounting treatment for late payment interest expenses in case of a new Company formed for setting up of new Urea Plant and is under operation phase under Ind AS framework.	43	41	06/12/2023
Accounting and related disclosure of Settlement Guarantee Mechanism (SGM) in Financial Statements - [Collateral received from Member Banks as ‘Liability’ and Investment in Fixed Deposits of the collateral amount as ‘Asset’] under Ind AS framework.	43	42	27/12/2023
Recognition of windmill plant as a property, plant and equipment or as Right of Use Assets.	43	43	27/12/2023
Classification of accrued interest on short term FDR/flexi deposits of 3 months or less.	43	44	27/12/2023
Accounting treatment of additional capitalisation arisen due to arbitration award.	43	45	27/12/2023
Revenue recognition from Contracts with Customers under Ind AS 115.	43	46	17/01/2024
Classification of portion in the common office complex, occupied by Parent Company, as investment property in the Subsidiary company’s financial statements under Ind AS framework.	43	47	17/01/2024
Accounting treatment for Energy Service Project i.e. Solar Power Projects under Ind AS framework.	43	48	17/01/2024
Accounting for major spares.	43	49	29/01/2024
Accounting for sovereign crude oil purchase, sale and inventory by the Company on behalf of Government of India (GoI) under Ind AS framework.	43	50	29/01/2024