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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.
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