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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.

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