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Query No. 1 Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company.
Query No. 2 Classification of business activity as operating activity or investing activity.
Query No. 3 Presentation of interest earned from deployment of surplus funds with banks.
Query No. 4 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. 5 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. 6 Treatment of incentive to wallet users under Ind AS 115.
Query No. 7 Estimation of Final Mine Closure Plan and treatment of the same in the books of account on year-on-year basis.
Query No. 8 Accounting treatment of Government Grants.
Query No. 9 Capitalisation of borrowing cost during lockdown period.
Query No. 10 Treatment of dredging and reclamation (site grading) cost on leased land.
Query No. 11 Accounting treatment for backstopping arrangement for compulsorily convertible debentures (CCDs).
Query No. 12 Presentation of change in non-current asset in Cash Flow Statement.
Query No. 13 Treatment of Investments in Subsidiaries/Associates held through Policyholders’ Funds.
Query No. 14 Allocation of manpower cost during project implementation phase.
Query No. 15 Accounting treatment of expenditure relating to indirect expenses which are compulsorily required to be incurred for construction of the project.
Query No. 16 Accounting treatment of Compulsorily Convertible Debentures (CCDs) by the issuer under Ind AS 32, Financial Instruments: Presentation.
Query No. 17 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. 18 Accounting treatment of expenditure incurred for configuration design study of integrated refinery cum petrochemical project.
Query No. 19 Method of accounting to be followed.
Query No. 20 Disclosure of changes in inventory of scrap in the statement of profit and loss.
Query No. 21 Creation of an intangible asset (License) on account of pre-operational expenditure.
Query No. 22 Classification of Advances for Infrastructure Projects to be leased.
Query No. 23 Amortisation of stamp duty and registration charges paid/payable towards execution of mining lease deeds.
Query No. 24 Accounting treatment of expenditure incurred for rejuvenation of petrochemical plant.
Query No. 25 Disclosure of Feedstock Subsidy.
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