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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume 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