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082			_a657.64 _bN3C6-XXXII
100			_aNew Delhi. Institute of Chartered Accountants of India _9286944
245			_aCompendium of opinions of the expert advisory committee - Vol.XXXII (With CD)
260			_c2014 _bThe Institute of Chartered Accountants of India (ICAI) _aNew Delhi
300			_a241 p. _fWith CD
500			_aWith CD at Acc. No. CD002270
520			_aThis 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
650			_aAccounting
650			_aProduction Sharing Contract
650			_aCorporation - India - Auditing
942			_2ddc _cBK
999			_c382396 _d382396