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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.
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