Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD)
New Delhi. Institute of Chartered Accountants of India
Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD) - New Delhi The Institute of Chartered Accountants of India (ICAI) 2014 - 241 p. With CD
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
9788184416688
Accounting
Production Sharing Contract
Corporation - India - Auditing
657.64 / N3C6-XXXII
Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD) - New Delhi The Institute of Chartered Accountants of India (ICAI) 2014 - 241 p. With CD
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
9788184416688
Accounting
Production Sharing Contract
Corporation - India - Auditing
657.64 / N3C6-XXXII