The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
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Query_No
Finalized_Date
Whether a Company can adopt different accounting year for it newly established plant from the one followed by the company
3
19
27/09/1983
Appointment of a relative of a director to a place of profit under section 314 of the Companies Act, 1956
3
20
28/02/1983
Whether a committee can be validly constituted by the Board of Directors for the approval of modified accounts in view of the Provisions of the companies Act, 1956
3
21
12/04/1983
Interpretation of Section 314 of the Companies Act, 1956
3
22
27/09/1983
Whether statutory auditors of a nationalised bank can also be appointed as its tax consultants
3
23
18/08/1983
Debentures guranteed by the Govt. of India whether secured or unsecured
4
1
12/12/1983
Assets bought by a leasing company for the purpose of letting out whether fixed or current
4
2
14/12/1983
Accounting treatment of shortfall in meeting levy quota obligation in cement industry
4
3
14/12/1983
Creation of a sinking fund for redemption of borrowings
4
4
27/12/1983
Disclosure and Valuation of Empties
4
5
27/12/1983
Disclosure of the corresponding figures for the immediately preceding financial year in the current years annual accounts
4
6
27/12/1983
Disclosure of expenditure on exploration of oil and gas in the financial statements of a company
4
7
30/04/1984
Disclosure of advances made on capital account
4
8
30/04/1984
Treatment of Development Rebate Reserve of an acquired company on its becoming free after the acquisition and the treatment of pre-acquisition profits accruing and arising after acquisition
4
9
30/04/1984
Provision for depreciation under Section 350 and 205(2) of the Companies Act
4
10
24/08/1984
Provision for depreciation u/s 205(2)(b) of the Companies Act, on energy saving devices on which 100% depreciation rate is applicable under the Income-tax Rules, as amended
4
11
20/09/1984
Valuation of Finished Goods Inventories
4
12
18/09/1984
Conduct of audit where supporting vouchers and other records are seized by Income Tax authorities
4
13
20/09/1984
Subsidy received under Central Government Outright Grant or Subsidy Scheme 1971 - whether a Free Reserve' under Companies (Acceptance of Deposits) Rules, 1975
4
14
20/03/1984
Treatment of unclaimed dividends by a Government Company
4
15
20/09/1984
Rule 3A of the Companies (Acceptance of Deposits) Rules, 1975
4
16
20/09/1984
Accounting treatment of revaluation reserve in Amalgamation
5
1
22/12/1984
Provision for depreciation on assets not used due to strike
5
2
28/12/1984
Relationship between the statutory auditor and other auditor appointed for limited purpose
5
3
08/01/1985
Conduct of an audit of a concern in which near relatives of the auditor are interested as partners/proprietors
5
4
13/02/1985
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