TY  - GEN
AU  - New Delhi. Institute of Chartered Accountants of India 
TI  - Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD)
SN  - 9788184416688
U1  - 657.64 
PY  - 2014///
CY  - New Delhi
PB  - The Institute of Chartered Accountants of India (ICAI)
KW  - Accounting
KW  - Production Sharing Contract
KW  - Corporation - India - Auditing
N1  - With CD at Acc. No. CD002270
N2  - 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


ER  -