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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.
Query No. 36 Recognition of free of cost equipment provided by a contractee to the contractor.
Query No. 37 Capitalisation of borrowing costs for Tunnel Boring Machine in accordance with AS 16.
Query No. 38 Treatment of disputed elements of cost in valuation of inventory of raw material.
Query No. 39 Applicability of AS 11 to certain transactions pertaining to recoveries of claims settled by the Corporation against its credit insurance covers.
Query No. 40 Revenue recognition in case of project managers.
Query No. 41 Accounting Treatment of Status Holder Incentive Scheme (SHIS) Scrips.
Query No. 42 Exempt Provident Fund - disclosure and valuation as per Accounting Standard (AS) 15, ‘Employee Benefits.
Query No. 43 Accounting treatment of subsequent expenditure on technological upgradation/ improvements on capital assets.
Query No. 44 Recognition of Duty Credit Entitlement Certificates issued under the ‘Served from India Scheme’.
Query No. 45 Treatment of income tax paid for earlier years against the uncontested demand received during the current period.
Query No. 46 Treatment of commission cost paid to agent in relation to projects.
Query No. 47 Accounting for expenditure on shared infrastructure facilities and depreciation thereon.
Query No. 48 Accounting treatment of high sea sales/purchase.
Query No. 49 Accounting treatment of raw-materials sent to manufacturer by the company for getting finished product.
Query No. 50 Accounting for unspent expenditure towards Corporate Social Responsibility.
Query No. 51 Accounting treatment of liquidated damages on unexecuted portion of contract.
Query No. 52 Bifurcation between Current and Non-Current Assets of Credit Card Receivable in line with the Revised Schedule VI to the Companies Act, 1956.
Query No. 53 Accounting treatment of expenditure incurred on stamp duty and registration fees for increase in authorised capital.
Query No. 54 Accounting treatment of dividend declared by mutual fund in debt fund scheme under dividend re-investment plan.
Query No. 55 Accounting for unspent expenditure towards Corporate Social Responsibility and Sustainability activities as per Revised DPE Guidelines.
Query No. 56 Determination of discount rate for calculating value in use for impairment of assets as per AS 28.
Query No. 57 Accounting treatment of borrowing costs, administrative and other general overhead expenses incurred during the period when the construction work of the project is interrupted.
Query No. 58 Accounting treatment of accumulated unencashable half-pay leave.
Query No. 59 Restatement of foreign currency monetary liabilities covered (hedged) by plain vanilla call option.
Query No. 60 Determination of stage of completion in foreign currency contracts executed by foreign branches.
Query No. 61 Inclusion of various costs in the valuation of inventories.
Query No. 62 Disclosure of the revenue as per AS 9.
Query No. 63 Accounting treatment of exchange variation arising on loan taken by foreign operations of the company held through a wholly owned foreign subsidiary company for the purposes of consolidated financial statements as per AS 11.
Query No. 64 Accounting treatment of unutilised spare parts to be used on renovation and modernisation (R&M) of Power Plant.
Query No. 65 Accounting treatment of machinery/capital spares on replacement of worn out parts.
Query No. 66 Recognition of deferred tax asset/liability in respect of depreciation on Held-To-Maturity (HTM) category investments as per Accounting Standard 22, ‘Accounting for Taxes on Income’.
Query No. 67 Adjustment of the effect of first recognition of group gratuity liability against opening balance of reserves and surplus as an appropriation in the current financial year.
Query No. 68 Capitalisation of cost incurred towards replacement of economizer coil in a boiler of a thermal power plant.
Query No. 69 Depreciation for separate unit of refinery on the basis of an estimate of its own useful life.
Query No. 70 Forfeiture of bank guarantees of contractors
Query No. 71 Accounting treatment of exchange variation arising in respect of foreign operations of the company held through a wholly owned foreign subsidiary company as per Accounting Standard (AS) 11, The Effects of Changes in Foreign Exchange Rates.
Query No. 72 Accounting treatment of release of funds by Project Implementation Trust Fund.
Query No. 73 Discounting of deferred debts (retention money).
Query No. 74 (i) Accounting treatment of base stock; and
(ii) Valuation of inventory booked by the customers.
Query No. 75 Accounting treatment of expenditure relating to cost of utility diversions, environmental protection, road diversions/restoration/signages, renovation work of drainage system, rehabilitation and resettlement etc. which are compulsorily required to be incurred for construction of Mass Rapid Transit System (MRTS) project.
Query No. 76 Accounting treatment of temporary income in relation to construction contract.
Query No. 77 Charging of pro rata depreciation.
Query No. 78 Making provision for non-approved cost.
Query No. 79 Amortisation of expenses incurred on various business requirements at the time of formation.
Query No. 80 Provision for debtors transferred to Franchisee.
Query No. 81 Amortisation of goodwill in respect of subsidiaries and jointly controlled entities recognised as an asset in consolidated financial statements.
Query No. 82 Accounting treatment to recognise interest earned on advance fee as its income is correct as per the provisions of Ind AS 18.
Query No. 83 Disclosure of impairment loss on long-term investments as exceptional item.
Query No. 84 Provisioning for expected credit loss on the amount due in the course of business from Government organisations.
Query No. 85 Provision for un-encashable portion of Half Pay Leave (HPL) as per AS 15 / Ind AS 19.
Query No. 86 Treatment of disputed amount (Principal and Interest) in respect of cases pending before various regulatory authorities.
Query No. 87 Treatment of ‘prepayment penalty’ incurred for foreclosure of existing loan and availing new loan/borrowings.
Query No. 88 Accounting treatment of free land provided by Bangalore Metropolitan Transport Corporation (BMTC) for setting up of a CNG station at BMTC depots.

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