Query No. 1 |
Accounting for employee benefits covered under DPE Guidelines. |
Query No. 2 |
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. 3 |
Treatment of acquisition cost under the applicable financial reporting framework and capitalisation of borrowing cost in relation thereto. |
Query No. 4 |
Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company. |
Query No. 5 |
Capitalisation of insurance premium in construction projects. |
Query No. 6 |
Classification of an entity as subsidiary or joint venture and consolidation thereof. |
Query No. 7 |
Accounting treatment of perpetual lease in the books of Lessee. |
Query No. 8 |
Classification of land lease. |
Query No. 9 |
Accounting treatment in the financial statements of Employees Provident Fund Trust for degraded investments. |
Query No. 10 |
Measurement of provision for degraded investments of Employee Benefit Trusts and accounting treatment thereof. |
Query No. 11 |
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. 12 |
Valuation of inventory of non-valuated by-products. |
Query No. 13 |
Presentation of advance given to A Ltd. under Current Assets - other current assets. |
Query No. 14 |
Accounting for Bearer Plants. |
Query No. 15 |
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. 16 |
Classification of ‘stock of track’ as inventory or property, plant and equipment. |
Query No. 17 |
Presentation of accrued interest in the Statement of Cash Flows. |
Query No. 18 |
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. 19 |
Accounting treatment of the transactions related to billing, collection and disbursement (BCD) in the capacity as Central Transmission Utility (CTU). |
Query No. 20 |
Applicability of Ind AS 114 and Presentation of Deferred Tax Liabilities on ‘Regulatory Deferral Accounts’. |
Query No. 21 |
Disclosure of changes in inventory of scrap in the Statement of Profit and Loss. |
Query No. 22 |
Accounting treatment of stressed investments of Exempted PF Trusts in the financial statements of the Company. |
Query No. 23 |
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. 24 |
Accounting treatment of delayed payment charges. |
Query No. 25 |
Accounting treatment of true-up value arising as per Rate Regulations. |