Search: Search
Home  |  e-Services  |  Feedback  |  Contact Us  |  Web Mail
Recent Opinions of The Expert Advisory Committee
Query No. 1 Capitalisation of interest during pre-operative period in Cable and Telecommunication Industry.
Query No. 2 Accounting treatment of Minimum Alternative Tax (MAT) Credit in case of carried forward losses.
Query No. 3 ESOP accounting on account of revision of the exercise price.
Query No. 4 Disclosure of assets and liabilities held under projects being executed on behalf of the Government of India.
Query No. 5 Depreciation on freehold land having mineral reserves and the internal roads constructed in the premises of the company.
Query No. 6 Accounting for leave liability.
Query No. 7 Accounting for the share of expenditure incurred by the company on development of power sub-station and for obtaining power connection.
Query No. 8 Segment Reporting.
Query No. 9 Treatment of tax expense on deemed income under section 56(2)(viia) of the Income-tax Act, 1961 arising on purchase of investments.
Query No. 10 Accounting for payments made in respect of land pending execution of conveyance deeds and borrowing costs incurred in respect thereof.
Query No. 11 Computation of depreciation on extra shift workings.
Query No. 12 Revenue recognition in case of construction contracts.
Query No. 13 Treatment and disclosure of interest on fixed deposits in the financial statements of a financial enterprise.
Query No. 14 Accounting treatment of liability for unbilled work-in -progress in the books of executing agency.
Query No. 15 Off-setting of various components of tax and disclosure of tax expenses.
Query No. 16 Accounting for sales tax exemption benefit under Ind AS.
Query No. 17 Disclosure of ‘buyer’s credit’ and ‘supplier’s credit’.
Query No. 18 Revenue recognition in case of project managers.
Query No. 19 Accounting for sales returns.
Query No. 20 Accounting for book value of fixed assets demolished for expansion purpose.
Query No. 21 Provision for warranty under construction contract and corresponding revenue recognition.
Query No. 22 (i) Disclosure requirements for defined benefit plans in case of group administration plans
(ii) Accounting for provident fund contribution in case of provident fund trust run by the holding company.
Query No. 23 Valuation of stock of gypsum, a by-product.
Query No. 24 Determination of normal capacity for the purpose of allocation of fixed overheads to cost of inventories and inclusion of various costs in the valuation of inventories.
Query No. 25 1. Accounting for preliminary and other pre-operative expenses.
2. Accounting for grants received.
3. Preparation of profit and loss account for the period before commencement of commercial operations.
Query No. 26 Accounting for common fixed assets constructed for a project under progress.
Query No. 27 Treatment of expenditure on stabilisation of expanded plant declared commercial.
Query No. 28 Capitalisation of borrowing costs.
Query No. 29 Recognition of expenditure incurred on branding and advertisement.
Query No. 30 Accounting for unspent expenditure towards Corporate Social Responsibility.
Query No. 31 Adjustment of losses on sale of fixed assets, writing-off inventory and doubtful receivables against capital reserves arising out of acquisition of business, capital redemption reserves and revaluation reserves.
Query No. 32 Amortisation of Land Right of Way.
Query No. 33 Treatment of disputed elements of cost in valuation of inventory of raw material.
Query No. 34 Accounting treatment of share application money pending for allotment invested by holding company in subsidiaries.
Query No. 35 Recognition of free of cost equipment provided by a contractee to the contractor.
     
    Students
    BoS Knowledge Portal
    BoS Announcements
    Become an Accounting Technician
    e-Sahaayataa
    100 hours IT Training
    Examinations
    e-Services
    Career Counselling Presentation - 2013
     
    Members
    Know Rules & Regulations
    Post-Qualification Courses
    Generously Contribute to CABF
    Know the CPE Hours credit status
    Trace a Member
    e-Sahaayataa
    Examinations
    Empanelment
    e-Services
    Become Examiner with ICAI
    Other Imp. Links
     
    Employers
    Understand benefits that you get
    Register as an employer
    Upload Jobs & Training Assignments
    Review CVs
    Shortlist Applications
    Search for Professional Assistance
     
    Resources
    Download Standards
    View Notifications
    Look up Guidance Notes & Interpretations
    Find Publications
    Free Download - Publications
    Publications
    Visit the e-library
    Committee Pages
     
    Events
    View Committee Events
    Look up CPE Events in my location
    Sign up for an Event
    View Archived Webcasts & Webinars
    Report on an Event
    Photo Gallery
     
    Official Directory  |  Web Mail  |  Feedback  |  Contact Us
    Best viewed on screen resolution 1024x768 pixels