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.
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