| 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’. |
| Query No. 192 |
Accounting treatment of subsequent expenditure as per Ind AS 16, ‘Property, Plant and Equipment’. |
| Query No. 193 |
Classification of Lease Receivables. |
| Query No. 194 |
Accounting treatment of revenue on conversion of leasehold land to freehold land under Ind AS framework. |
| Query No. 195 |
Accounting for CSR Expenditure under AS Framework. |
| Query No. 196 |
Treatment of Government Grant under AS framework. |
| Query No. 197 |
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. 198 |
Presentation of amounts received under Channel Financing Facility as per the requirements of Schedule III to the Companies Act, 2013. |
| Query No. 199 |
Accounting treatment of Concession Agreement under AS framework. |
| Query No. 200 |
Recognition of Leased Project Assets as Identified Assets as per Ind AS 116. |
| Query No. 201 |
Presentation of financials of Capital Redemption and Annuity Certain (CRAC) Business, in the financials of the Corporation. |
| Query No. 202 |
Classification/Presentation of amount paid for acquisition of Land as Inventory or Advance under Ind AS framework. |
| Query No. 203 |
Residual Value of Natural Gas/ LPG Transmission Pipeline under Ind AS framework. |
| Query No. 204 |
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. 205 |
Presentation of Trade Receivables realised by way of discounting of bills in the Financial Statements under Ind AS framework. |
| Query No. 206 |
Presentation of standby, stoppage and allied costs incurred during force majeure in the project in the Statement of Profit and Loss. |
| Query No. 207 |
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. 208 |
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. 209 |
Foreign Exchange fluctuation applicability in the books of the Company. |
| Query No. 210 |
Accounting treatment and disclosure of Debit Balance of Capital Reserve arising on merger. |
| Query No. 211 |
Presentation of interest payable and depreciation for earlier years in the Statement of Profit and Loss. |
| Query No. 212 |
Accounting treatment of pre-project expenses for which fund approval is pending under Ind AS framework. |
| Query No. 213 |
Revenue recognition in case of a Mortgage Guarantee Company under Ind AS framework. |
| Query No. 214 |
Factoring time value of money while calculating Expected Credit Losses (ECL) on deferred debt (retention money) under Ind AS framework. |
| Query No. 215 |
Accounting treatment of foreign exchange gain/loss arising out of payables for capital goods/services under Ind AS framework. |
| Query No. 216 |
Accounting for Company’s Liability towards Social Security Scheme Fund as per the requirements of Ind AS 19, ‘Employee Benefits’. |
| Query No. 217 |
Presentation of financials of the schemes and funds sponsored by the Government of India (GoI) and managed by the Corporation in its financial statements. |
| Query No. 218 |
Accounting of Grant received from a Shareholder acting in the capacity of Government under Ind AS Framework. |
| Query No. 219 |
Accounting for underlift/overlift quantity of crude oil in oil and gas joint operations under Ind AS framework. |
| Query No. 220 |
Accounting and disclosure of Promoter Investment in another company (having 4.05% equity) under Ind AS framework. |
| Query No. 221 |
Accounting for grant received from Ministry of Petroleum and Natural Gas (MoPNG) for operation and maintenance (O&M) expenditure under Ind AS framework. |
| Query No. 222 |
Method to be adopted to determine Fair Value of Investment under Ind AS Framework – Book Value of Standalone Financial Statements or Consolidated Financial Statements. |
| Query No. 223 |
Timing of capitalisation of the project as Property, Plant and Equipment under AS framework. |
| Query No. 224 |
Accounting treatment of certain expenditure incurred for the project under AS framework. |
| Query No. 225 |
Accounting treatment for late payment interest expenses in case of a new Company formed for setting up of new Urea Plant and is under operation phase under Ind AS framework. |
| Query No. 226 |
Accounting and related disclosure of Settlement Guarantee Mechanism (SGM) in Financial Statements - [Collateral received from Member Banks as ‘Liability’ and Investment in Fixed Deposits of the collateral amount as ‘Asset’] under Ind AS framework. |
| Query No. 227 |
Classification of accrued interest on short term FDR/flexi deposits of 3 months or less. |
| Query No. 228 |
Accounting treatment of additional capitalisation arisen due to arbitration award. |
| Query No. 229 |
Revenue recognition from Contracts with Customers under Ind AS 115. |
| Query No. 230 |
Classification of portion in the common office complex, occupied by Parent Company, as investment property in the Subsidiary company’s financial statements under Ind AS framework. |
| Query No. 231 |
Accounting for major spares. |
| Query No. 232 |
Accounting Treatment for ESCO Project i.e. Electric Vehicle Charging Infrastructure (EVCI) under Ind AS framework. |
| Query No. 233 |
Accounting treatment of Hybrid Annuity Projects under Ind AS framework. |
| Query No. 234 |
Recognition of windmill plant as a property, plant and equipment or as Right of Use Assets. |
| Query No. 235 |
Accounting for sovereign crude oil purchase, sale and inventory by the Company on behalf of Government of India (GoI) under Ind AS framework. |
| Query No. 236 |
Recognition of late payment surcharge (LPSC) in accounts under Ind AS framework. |
| Query No. 237 |
Accounting for grant received from the Ministry of Petroleum and Natural Gas (MoPNG) for acquisition of land for construction of caverns under Phase II under Ind AS framework. |
| Query No. 238 |
Accounting treatment of government grant received by an entity which was subsequently incorporated as a company under Ind AS framework. |
| Query No. 239 |
Accounting for subsidy receivable under Ind AS framework. |
| Query No. 240 |
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. 241 |
Accounting Treatment of Shareholder’s Loan provided to Joint Venture Company under Ind AS framework. |
| Query No. 242 |
Classification of the Project as Inventory or Investment Property under Ind AS framework. |
