Query No. 1 |
Accounting treatment of subsequent expenditure as per Ind AS 16, ‘Property, Plant and Equipment’. |
Query No. 2 |
Classification of Lease Receivables. |
Query No. 3 |
Accounting treatment of revenue on conversion of leasehold land to freehold land under Ind AS framework. |
Query No. 4 |
Accounting for CSR Expenditure under AS Framework. |
Query No. 5 |
Treatment of Government Grant under AS framework. |
Query No. 6 |
Accounting treatment of similar leasehold assets held by parent and subsidiary company with different functional currencies and consolidation thereof under Ind AS framework. |
Query No. 7 |
Presentation of amounts received under Channel Financing Facility as per the requirements of Schedule III to the Companies Act, 2013. |
Query No. 8 |
Accounting treatment of Concession Agreement under AS framework. |
Query No. 9 |
Recognition of Leased Project Assets as Identified Assets as per Ind AS 116. |
Query No. 10 |
Presentation of financials of Capital Redemption and Annuity Certain (CRAC) Business, in the financials of the Corporation. |
Query No. 11 |
Classification/Presentation of amount paid for acquisition of Land as Inventory or Advance under Ind AS framework. |
Query No. 12 |
Residual Value of Natural Gas/ LPG Transmission Pipeline under Ind AS framework. |
Query No. 13 |
Accounting treatment of Spectrum Charges, Project Promotion Expenses, and Research & Development Expenditure incurred for construction of High Speed Rail Project by the Company, under Ind AS framework. |
Query No. 14 |
Presentation of Trade Receivables realised by way of discounting of bills in the Financial Statements under Ind AS framework. |
Query No. 15 |
Presentation of standby, stoppage and allied costs incurred during force majeure in the project in the Statement of Profit and Loss. |
Query No. 16 |
Accounting for interest income earned on fixed deposits (FD) made out of Qualified Institutional Placement (QIP) funds and QIP issue expenses, under Ind AS framework. |
Query No. 17 |
Accounting treatment of other income (Bank Interest on Funds invested out of advance received from Ministry of Railways (MoR) termed as External Aided Project (EAP)) under Ind AS framework. |
Query No. 18 |
Foreign Exchange fluctuation applicability in the books of the Company. |
Query No. 19 |
Accounting treatment and disclosure of Debit Balance of Capital Reserve arising on merger. |
Query No. 20 |
Presentation of interest payable and depreciation for earlier years in the Statement of Profit and Loss. |
Query No. 21 |
Accounting treatment of pre-project expenses for which fund approval is pending under Ind AS framework. |
Query No. 22 |
Revenue recognition in case of a Mortgage Guarantee Company under Ind AS framework. |
Query No. 23 |
Factoring time value of money while calculating Expected Credit Losses (ECL) on deferred debt (retention money) under Ind AS framework. |
Query No. 24 |
Accounting treatment of foreign exchange gain/loss arising out of payables for capital goods/services under Ind AS framework. |
Query No. 25 |
Accounting for Company’s Liability towards Social Security Scheme Fund as per the requirements of Ind AS 19, ‘Employee Benefits’. |
Query No. 26 |
Presentation of financials of the schemes and funds sponsored by the Government of India (GoI) and managed by the Corporation in its financial statements. |
Query No. 27 |
Accounting of Grant received from a Shareholder acting in the capacity of Government under Ind AS Framework. |
Query No. 28 |
Accounting for underlift/overlift quantity of crude oil in oil and gas joint operations under Ind AS framework. |