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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.
Query No. 89 Accounting for funded interest term loan (FITL) subsequent to restructuring of a loan taken from a shareholder.
Query No. 90 Provision for wage revision.
Query No. 91 Presentation of deferred tax recoverable from beneficiaries (customers) accounted as ‘Deferred Asset for Deferred Tax Liability’ under Ind AS.
Query No. 92 Accounting for provision to be created for onerous contract.
Query No. 93 Computation of effective interest rate on borrowings.
Query No. 94 Disclosure of Government Grants.
Query No. 95 Classification of consumer deposits collected for LPG connections.
Query No. 96 Company’s policy on transfer price for segment revenue and segment results under segment reporting.
Query No. 97 Deferred tax under Indian Accounting Standard (Ind AS) 12, ‘Income Taxes’ on fair value changes of investments under section 112A of Income-tax Act.
Query No. 98 Accounting treatment of expenditure relating to employee benefits expenses, rent expenses, travelling expenses and house-keeping expenses which are compulsorily required to be incurred for construction of the project.
Query No. 99 Whether the arrangement is in nature of Operating lease or Finance lease.
Query No. 100 Classification of grant related to assets in the statement of cash flows.
Query No. 101 Provision for disputed tax cases.
Query No. 102 Accounting for surcharge on delayed payment.
Query No. 103 Presentation of gain or loss on account of mark to market valuation of the derivative contracts resulting from movements in exchange rates and interest rates of the underlying currencies.
Query No. 104 Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company.
Query No. 105 Classification of business activity as operating activity or investing activity.
Query No. 106 Presentation of interest earned from deployment of surplus funds with banks.
Query No. 107 Accounting treatment in the Company’s standalone financial statements for the Corporate Guarantee (Deed of Guarantee) issued by the Company being Parent Company to banks/suppliers/service providers on behalf of its Step-down subsidiary company.
Query No. 108 Accounting treatment under Ind AS for Financial Year 2019-20 for research expenses in case of a new Company formed for setting up of new Urea Plant and is under construction phase.
Query No. 109 Treatment of incentive to wallet users under Ind AS 115.
Query No. 110 Estimation of Final Mine Closure Plan and treatment of the same in the books of account on year-on-year basis.
Query No. 111 Accounting treatment of Government Grants.
Query No. 112 Capitalisation of borrowing cost during lockdown period.
Query No. 113 Treatment of dredging and reclamation (site grading) cost on leased land.
Query No. 114 Accounting treatment for backstopping arrangement for compulsorily convertible debentures (CCDs).
Query No. 115 Presentation of change in non-current asset in Cash Flow Statement.
Query No. 116 Treatment of Investments in Subsidiaries/Associates held through Policyholders’ Funds.
Query No. 117 Allocation of manpower cost during project implementation phase.
Query No. 118 Accounting treatment of expenditure relating to indirect expenses which are compulsorily required to be incurred for construction of the project.
Query No. 119 Accounting treatment of Compulsorily Convertible Debentures (CCDs) by the issuer under Ind AS 32, Financial Instruments: Presentation.
Query No. 120 Measurement of residual value of Property, Plant and Equipment / Intangible Assets as a percentage to ‘Original Cost’ as mentioned in the Companies Act vs. ‘Deemed Cost’ referred to in Ind AS 101.
Query No. 121 Accounting treatment of expenditure incurred for configuration design study of integrated refinery cum petrochemical project.
Query No. 122 Method of accounting to be followed.
Query No. 123 Disclosure of changes in inventory of scrap in the statement of profit and loss.
Query No. 124 Creation of an intangible asset (License) on account of pre-operational expenditure.
Query No. 125 Classification of Advances for Infrastructure Projects to be leased.
Query No. 126 Amortisation of stamp duty and registration charges paid/payable towards execution of mining lease deeds.
Query No. 127 Accounting treatment of expenditure incurred for rejuvenation of petrochemical plant.
Query No. 128 Disclosure of Feedstock Subsidy.
Query No. 129 Accounting for employee benefits covered under DPE Guidelines.
Query No. 130 Non-reversal of impairment in respect of investment in subsidiary in separate financial statements on account of non-reversal of impairment in underlying goodwill.
Query No. 131 Treatment of acquisition cost under the applicable financial reporting framework and capitalisation of borrowing cost in relation thereto.
Query No. 132 Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company.
Query No. 133 Capitalisation of insurance premium in construction projects.
Query No. 134 Classification of an entity as subsidiary or joint venture and consolidation thereof.
Query No. 135 Accounting treatment of perpetual lease in the books of Lessee.
Query No. 136 Classification of land lease.
Query No. 137 Accounting treatment in the financial statements of Employees Provident Fund Trust for degraded investments.
Query No. 138 Measurement of provision for degraded investments of Employee Benefit Trusts and accounting treatment thereof.
Query No. 139 Accounting treatment of change in the Company’s obligation under Group Mediclaim Insurance Coverage Scheme (Defined Benefit Plan) on account of change of Plan.
Query No. 140 Valuation of inventory of non-valuated by-products.
Query No. 141 Presentation of advance given to A Ltd. under Current Assets - other current assets.
Query No. 142 Accounting for Bearer Plants.
Query No. 143 Timing of capitalisation of transmission lines and sub-stations as an item of Property, Plant and Equipment from capital-work-in-progress and also in case of modernisation work.
Query No. 144 Classification of ‘stock of track’ as inventory or property, plant and equipment.
Query No. 145 Presentation of accrued interest in the Statement of Cash Flows.
Query No. 146 Applicability of Ind AS 108, ‘Operating Segments’ on section 25 company of the Companies Act, 1956 (now, section 8 of the Companies Act, 2013).
Query No. 147 Accounting treatment of the transactions related to billing, collection and disbursement (BCD) in the capacity as Central Transmission Utility (CTU).
Query No. 148 Applicability of Ind AS 114 and Presentation of Deferred Tax Liabilities on ‘Regulatory Deferral Accounts’.
Query No. 149 Disclosure of changes in inventory of scrap in the Statement of Profit and Loss.
Query No. 150 Accounting treatment of stressed investments of Exempted PF Trusts in the financial statements of the Company.
Query No. 151 Adoption of ‘Net Book Value’ method as one of the valuation technique to measure the fair value of investments in equity instruments that do not have a quoted market price in an active market.
Query No. 152 Accounting treatment of delayed payment charges.
Query No. 153 Accounting treatment of true-up value arising as per Rate Regulations.
Query No. 154 Accounting treatment for advance payment made towards way leave charges as a part of laying city gas distribution network.
Query No. 155 Classification of Rail Corridor Asset in the books of account of the Company as tangible/intangible asset and its depreciation/amortisation.
Query No. 156 Timing of capitalisation of Lignite Handing System and depreciation thereon.
Query No. 157 Preparation of Statement of Profit and Loss in a non-revenue generating organisation.
Query No. 158 Accounting for securitisation arrangement and investments in PTC securities.
Query No. 159 Accounting treatment for upfront/advance payment made towards Hooking-Up Charges as a part for laying City Gas Distribution Network.
Query No. 160 Principal vs. agent relationship for recognition of revenue.
Query No. 161 Timing of capitalisation of irrigation assets.
Query No. 162 Accounting treatment of export incentives.
Query No. 163 Revenue recognition in case of an implementing agency of the State Government.
Query No. 164 Recognition of miscellaneous scrap items generated in the plant and scrapped assets awaiting disposal under Ind AS Framework.
Query No. 165 Presentation of cash and cash equivalents kept on behalf of clients under Ind AS Framework.
Query No. 166 Recognition of interest on mobilisation advance against project contracts under Ind AS Framework.
Query No. 167 Accounting treatment of subsequent expenditure as per Ind AS 16, ‘Property, Plant and Equipment’.
Query No. 168 Classification of Lease Receivables.
Query No. 169 Accounting treatment of revenue on conversion of leasehold land to freehold land under Ind AS framework.
Query No. 170 Accounting for CSR Expenditure under AS Framework.
Query No. 171 Treatment of Government Grant under AS framework.
Query No. 172 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. 173 Presentation of amounts received under Channel Financing Facility as per the requirements of Schedule III to the Companies Act, 2013.
Query No. 174 Accounting treatment of Concession Agreement under AS framework.
Query No. 175 Recognition of Leased Project Assets as Identified Assets as per Ind AS 116.
Query No. 176 Presentation of financials of Capital Redemption and Annuity Certain (CRAC) Business, in the financials of the Corporation.
Query No. 177 Classification/Presentation of amount paid for acquisition of Land as Inventory or Advance under Ind AS framework.
Query No. 178 Residual Value of Natural Gas/ LPG Transmission Pipeline under Ind AS framework.
Query No. 179 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. 180 Presentation of Trade Receivables realised by way of discounting of bills in the Financial Statements under Ind AS framework.
Query No. 181 Presentation of standby, stoppage and allied costs incurred during force majeure in the project in the Statement of Profit and Loss.
Query No. 182 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. 183 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. 184 Foreign Exchange fluctuation applicability in the books of the Company
Query No. 185 Accounting treatment and disclosure of Debit Balance of Capital Reserve arising on merger.
Query No. 186 Presentation of interest payable and depreciation for earlier years in the Statement of Profit and Loss.
Query No. 187 Accounting treatment of pre-project expenses for which fund approval is pending under Ind AS framework.
Query No. 188 Revenue recognition in case of a Mortgage Guarantee Company under Ind AS framework.
Query No. 189 Factoring time value of money while calculating Expected Credit Losses (ECL) on deferred debt (retention money) under Ind AS framework.
Query No. 190 Accounting treatment of foreign exchange gain/loss arising out of payables for capital goods/services under Ind AS framework.
Query No. 191 Accounting for Company’s Liability towards Social Security Scheme Fund as per the requirements of Ind AS 19, ‘Employee Benefits’.

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