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

By:

New Delhi. Institute of Chartered Accountants of India

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	Collection	Call number	Status	Date due	Barcode	Item holds
Book	Ahmedabad General Stacks	Non-fiction	657.64 N3C6-XXXII (Browse shelf(Opens below))	Available		182471

Total holds: 0

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Previous	657.64 I6S8-6 Statement on auditing practices	657.64 I6S8-8 Statement on auditing practices	657.64 M3P7 Principles of auditing	657.64 N3C6-XXXII Compendium of opinions of the expert advisory committee - Vol.XXXII (With CD)	657.64 N6 Non-financial audits for smoother controls and higher profits	657.64 P7A8 Auditing; principles & practice	657.64076 A6F6-1 40 questions and answers about audit reports	Next

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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