The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Volume
Query_No
Finalized_Date
System for determination of unserviceable or damaged stores for the purpose of Section 227(4A) of the Companies Act, 1956
2
18
13/08/1982
Classification of book debts backed by bank guarantees- whether secured or unsecured (2)
2
19
15/09/1982
Valuation of closing stock at market price as on the date of signing of the accounts
2
20
18/09/1982
Applicability of Section 370 (1B) of the Companies Act to Government Companies
2
21
03/02/1982
Interpretation of clauses (a) and (j) of Section 349 (4) of the Companies Act, 1956
2
22
13/08/1982
Duties of the statutory auditors u/s 215 of the Companies Act, 1956-Interpretation of the term "director".
2
23
13/08/1982
Interpretation of the term "loan" for the purposes of section 295 of the Companies Act, 1956
2
24
13/08/1982
Classification of manufactured components into 'raw materials', 'work-in-progress' etc
3
1
25/01/1983
Disclosure of bills discounted
3
2
14/02/1983
Whether transaction of the nature of works contracts can be treated as sales
3
3
14/02/1983
Whether a branch auditor can insist on approval of final accounts by the board of directors before submitting his report
3
4
14/02/1983
Whether materials produced by a company and used in an expansion project should be capitalised at the manufacturing cost or at selling price
3
5
18/02/1983
Treatment of export incentives not received as at the balance sheet date
3
6
23/02/1983
Disclosure of disputed tax liability in the final accounts
3
7
28/02/1983
Accounting treatment of expenditure incurred on raising timber
3
8
23/03/1983
Valuation of work-in-progress and finished goods
3
9
12/04/1983
Accounting treatment of capital based grants
3
10
28/04/1983
Appointment of statutory auditors and consideration of annual accounts in the annual general meeting
3
11
28/04/1983
Accounting treatment of foreign currency translation gain
3
12
29/04/1983
Whether to make a provision for excise duty payable in respect of goods manufactured and held in stock
3
13
29/04/1983
Accounting treatment of a capital based grant
3
14
08/08/1983
Disclosure of bank balance whether as per cash book or as per the bank statement
3
15
08/08/1983
Whether the bank balance on the balance sheet date can be adjusted for a cheque cancelled after that date but before the finalisation of accounts
3
16
08/08/1983
Disclosure of the amount deposited with a bank in a Fixed Deposit account to be utilised for research and development activities
3
17
29/08/1983
Conduct of supplementary audit u/s 619 (2) where a special Investigation has also been ordered by the management
3
18
27/09/1983
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