| Query No. 1 |
Accounting for subsidy receivable under Ind AS framework. |
| Query No. 2 |
Accounting treatment of cost of land acquired and cost incurred on construction of staff quarters of polytechnic college under Ind AS framework. |
| Query No. 3 |
Accounting treatment under Ind AS framework of:
(i) Grant in lieu of Equity received from promoters of the Company for construction of the project;
(ii) Grant for technical assistance; and
(iii) Interest free Subordinate Debts received from the Government. |
| Query No. 4 |
Capitalisation of ATS Charges due on Intangible Asset under development (ERP). |
| Query No. 5 |
Accounting treatment of unamortised portion of grant from government/ government agencies under Ind AS framework. |
| Query No. 6 |
Accounting for interest-free subordinate debts under Ind AS framework. |
| Query No. 7 |
Accounting Treatment of Shareholder’s Loan provided to Joint Venture Company under Ind AS framework. |
| Query No. 8 |
Classification of the Project as Inventory or Investment Property under Ind AS framework. |
| Query No. 9 |
Consolidation of the financial statements of a Section 8 Company with the Sponsor Company. |
| Query No. 10 |
Accounting for transition in the project upon transfer of rights and obligations of the erstwhile consortium to a new company by way of Government Decree. |
| Query No. 11 |
Classification and Presentation of accrued wages and salaries to employees under Trade Payables or Provisions (Current). |
| Query No. 12 |
Recognition of revenue from installation and maintenance services. |
| Query No. 13 |
Classification of ‘Provision for doubtful debts no longer required written back’ as ‘Other Income’ or ‘Other Operating Revenue’. |
| Query No. 14 |
Accounting for leasehold land and applicability of Ind AS 116. |
| Query No. 15 |
Presentation of interest income on Balance Annuity Payment (60% of completion cost) from grantor under Ind AS framework. |
| Query No. 16 |
Accounting treatment of disputes as per Ind AS 37, ‘Provisions, Contingent Liabilities and Contingent Assets’. |
| Query No. 17 |
Accounting treatment of expenditure relating to cost of metro connectivity not owned by the Company, which is compulsorily required to be incurred for implementation and development of Exhibition-cum-Convention Centre (ECC) Project, under Ind AS framework. |
| Query No. 18 |
Accounting treatment of sale of fertilizers and related subsidy under Ind AS framework. |
| Query No. 19 |
Accounting for rectification of interest earned on fixed deposits made out of surplus funds erroneously accounted for as income for certain earlier years, under AS framework. |
| Query No. 20 |
Accounting treatment of infrastructural development cost incurred by an entity, under Ind AS framework. |
| Query No. 21 |
Accounting treatment and classification of sales bills discounting, under Ind AS framework. |
| Query No. 22 |
Consolidation of accounts of a joint venture company under Ind AS framework. |
| Query No. 23 |
Accounting treatment for Customer Acquisition Cost under AS framework. |
| Query No. 24 |
Accounting treatment of Encashment of Bank Guarantee under Ind AS framework. |
| Query No. 25 |
Accounting treatment of interest expense on the project term loan in the financial statements under Ind AS framework. |
| Query No. 26 |
Accounting treatment of investment in erstwhile associate under Ind AS framework. |
| Query No. 27 |
Accounting treatment of salary paid to Company Secretary of the Company having single unit project under construction, under Ind AS framework. |
| Query No. 28 |
Change in revenue booking in books of account. |
| Query No. 29 |
Amortisation of land acquired for mining coal and lignite under Ind AS framework. |
| Query No. 30 |
Accounting treatment of expenditure towards Special Development Plan (SDP) by the Company, under Ind AS framework. |
| Query No. 31 |
Recognition of liability towards planned expenditure committed for Stage-II Forest Clearance and Environmental Management Plan under Environmental Clearance of Bauxite Mine received from MoEF&CC, under Ind AS framework. |
| Query No. 32 |
Treatment and presentation of Perpetual Loan under Ind AS framework. |
| Query No. 33 |
Creation of liability in respect of and disclosure of interest income on CUF (Composition User Fee) charges collected from customers under Ind AS framework. |
| Query No. 34 |
Accounting for commission paid for performance bank guarantees, under Ind AS framework. |
| Query No. 35 |
Disclosure of abandonment fund of a third-party temporarily collected by the Company for future repatriation under Ind AS framework. |
