Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD) (Record no. 382396)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01900 a2200193 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140620b 2014 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788184416688 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.64 |
| Item number | N3C6-XXXII |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | New Delhi. Institute of Chartered Accountants of India |
| 9 (RLIN) | 286944 |
| 245 ## - TITLE STATEMENT | |
| Title | Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014 |
| Name of publisher, distributor, etc. | The Institute of Chartered Accountants of India (ICAI) |
| Place of publication, distribution, etc. | New Delhi |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 241 p. |
| Type of unit | With CD |
| 500 ## - GENERAL NOTE | |
| General note | With CD at Acc. No. CD002270 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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.<br/><br/>The subjects of the opinions contained in this volume include:<br/>• Accounting treatment of cost recoverable in accordance with the provision of Production<br/>Sharing Contract (PSC) which is already written off<br/>• Valuation of stock of gypsum, a by-product<br/>• Accounting for preliminary and other preoperative expenses<br/>• Treatment of toll collections during<br/>construction phase of a project on ‘DBFOT’ basis<br/>• Whether accumulated differences on transition out of the tonnage tax scheme is a permanent<br/>difference<br/>• Accounting for amalgamation after the balance sheet date<br/>• Disclosure of foreign exchange gain/loss in segment reporting<br/>• Treatment of mark to market losses on principal only currency swap<br/>• 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<br/>• Accounting of unspent expenditure towards Corporate Social Responsibility<br/><br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Production Sharing Contract |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporation - India - Auditing |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Total Renewals | Full call number | Barcode | Date last seen | Date last checked out | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | Ahmedabad | Ahmedabad | General Stacks | 20/06/2014 | The Institute of CA of India | 325.00 | 1 | 13 | 657.64 N3C6-XXXII | 182471 | 01/01/2019 | 23/06/2014 | 325.00 | 20/06/2014 | Book |