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Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD)

By: Publication details: 2014 The Institute of Chartered Accountants of India (ICAI) New DelhiDescription: 241 p. With CDISBN:
  • 9788184416688
Subject(s): DDC classification:
  • 657.64 N3C6-XXXII
Summary: This thirty second volume contains finalised between February 12, 2012 and February 11, 2013.The opinions finalised upto September 1981 are contained in Volume 1 and thereafter upto February 11, 2012 are contained in Volumes II to XXXI. The subjects of the opinions contained in this volume include: • Accounting treatment of cost recoverable in accordance with the provision of Production Sharing Contract (PSC) which is already written off • Valuation of stock of gypsum, a by-product • Accounting for preliminary and other preoperative expenses • Treatment of toll collections during construction phase of a project on ‘DBFOT’ basis • Whether accumulated differences on transition out of the tonnage tax scheme is a permanent difference • Accounting for amalgamation after the balance sheet date • Disclosure of foreign exchange gain/loss in segment reporting • Treatment of mark to market losses on principal only currency swap • Presentation of exchange losses in quarterly financial results arising on long-term foreign currency liability pursuant to the adoption of paragraph 46A of AS 11 • Accounting of unspent expenditure towards Corporate Social Responsibility
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Holdings
Item type Current library Item location Collection Shelving location Call number Status Date due Barcode
Books Vikram Sarabhai Library Rack 34-B / Slot 1837 (2nd Floor, East Wing) Non-fiction General Stacks 657.64 N3C6-XXXII (Browse shelf(Opens below)) Available 182471

With CD at Acc. No. CD002270

This thirty second volume contains finalised between February 12, 2012 and February 11, 2013.The opinions finalised upto September 1981 are contained in Volume 1 and thereafter upto February 11, 2012 are contained in Volumes II to XXXI.

The subjects of the opinions contained in this volume include:
• Accounting treatment of cost recoverable in accordance with the provision of Production
Sharing Contract (PSC) which is already written off
• Valuation of stock of gypsum, a by-product
• Accounting for preliminary and other preoperative expenses
• Treatment of toll collections during
construction phase of a project on ‘DBFOT’ basis
• Whether accumulated differences on transition out of the tonnage tax scheme is a permanent
difference
• Accounting for amalgamation after the balance sheet date
• Disclosure of foreign exchange gain/loss in segment reporting
• Treatment of mark to market losses on principal only currency swap
• Presentation of exchange losses in quarterly financial results arising on long-term foreign currency liability pursuant to the adoption of paragraph 46A of AS 11
• Accounting of unspent expenditure towards Corporate Social Responsibility

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