{"id":289,"date":"2020-09-14T06:14:23","date_gmt":"2020-09-14T06:14:23","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=289"},"modified":"2025-01-30T10:55:45","modified_gmt":"2025-01-30T10:55:45","slug":"audit-quality-review-report","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/audit-quality-review-report\/","title":{"rendered":"Audit Quality Review Report & AS queries"},"content":{"rendered":"\n

NFRA issues Audit Quality Review Report of the Statutory Audit of IL&FS for F.Y. 2017-18<\/h4>\n\n\n\n

In pursuant to section 132(2)(b) of the Companies Act, 2013 and NFRA Rules, 2018, The National Financial Reporting Authority (NFRA) has issued the Audit Quality Review Report (AQRR) of the Statutory Audit of IL&FS Financial Services Ltd. for the financial year 2017-18. This AQR was conducted to ensure the compliance with relevant accounting and auditing standards and to assess the need of any disciplinary proceedings under the act.
For detail refer link:-https:\/\/accountsandaudit.taxmann.com\/fileopennew.aspx?id=222330000000020840&mode=home&page= <\/a><\/p>\n\n\n\n

Amendment of Schedule VII<\/strong><\/h4>\n\n\n\n

Central Government hereby makes the following\nfurther amendments in Schedule VII to the said Act, namely:-<\/p>\n\n\n\n

In the said Schedule, for item (ix<\/em>) and\nthe entries thereto, the following item and entries shall be substituted,\nnamely:-<\/p>\n\n\n\n

“(ix<\/em>) (a<\/em>) Contribution to\nincubators or research and development projects in the field of science,\ntechnology, engineering and medicine, funded by the Central Government or State\nGovernment or Public Sector Undertaking or any agency of the Central Government\nor State Government; and<\/p>\n\n\n\n

(b<\/em>) Contributions to public funded\nUniversities; Indian Institute of Technology (IITs); National Laboratories and\nautonomous bodies established under Department of Atomic Energy (DAE);\nDepartment of Biotechnology (DBT); Department of Science and Technology (DST);\nDepartment of Pharmaceuticals; Ministry of Ayurveda, Yoga and Naturopathy,\nUnani, Siddha and Homoeopathy (AYUSH); Ministry of Electronics and Information\nTechnology and other bodies, namely Defense Research and Development\nOrganisation (DRDO); Indian Council of Agricultural Research (ICAR); Indian\nCouncil of Medical Research (ICMR) and Council of Scientific and Industrial\nResearch (CSIR), engaged in conducting research in science, technology,\nengineering and medicine aimed at promoting Sustainable Development Goals\n(SDGs)”.<\/p>\n\n\n\n

http:\/\/www.mca.gov.in\/Ministry\/pdf\/NotificationCompAct_26082020.pdf<\/a><\/p>\n\n\n\n

AS 13: Identifying purpose of an investment is necessary to classify it as trade investment<\/strong><\/h4>\n\n\n\n

Query<\/strong>
A Company say, X ltd. is engaged in the business of providing long term finance for infrastructure projects through direct lending, refinancing, etc. X Ltd., held its resources in the form of bank deposits, loans to infrastructure projects and also investments in its subsidiaries and other infrastructure companies. Further, the company also holds bonds of Non- Banking Finance Companies- Infrastructure Finance Companies. The business activities of the investee companies are considered to be activities for in relation to trade promotion of X Ltd. <\/p>\n\n\n\n

X Ltd. classified all the above\ninvestments in subsidiaries, other infrastructure companies and Non- banking\nFinance Companies as trade investments. Whether X Ltd. is correct in\nclassifying the above investments as trade investments?<\/p>\n\n\n\n

Answer<\/strong>
As per Note 6(k)(i) of General Instructions for Preparation of Balance Sheet to Revised Schedule III of Companies Act, 2013, non-current investment shall be classified as ‘trade investment’ and ‘other investments’. Trade investment is defined neither in Revised Schedule III to Companies Act, 2013, nor in any accounting standard. However, as per explanations provided in Guidance Note to Schedule III (revised), investment made by a company in shares or debenture of another entity to promote trade or business of the company shall be considered as trade investment. <\/p>\n\n\n\n

Further, trade investments can be in the\nform of equity instruments or debt instruments. Thus, it depends more on the\npurpose\/ intent of an investment rather than its legal form to classify an\ninvestment as trade investment. With regards to investment in an entity to\npromote own trade or business, intent can be determined from the facts and\ncircumstances of the case along with the nature of investment, type of business\nof the investee company, etc.<\/p>\n\n\n\n

Therefore, to determine the correctness\nof the company in classifying the above investments as trade investments, it\ndepends on the facts and circumstances of the case as discussed above.<\/p>\n\n\n\n

References<\/strong>
   –  EAC opinion Query 46, Volume 34
   –  Opinion finalized on 6 February 2015
   –  AS 13 <\/p>\n\n\n\n

AS 16: Borrowing costs not to be capitalized for a period\nwhen construction is obstructed by locals<\/h4>\n\n\n\n

A Company, X ltd. is engaged in the\nbusiness of construction and operation of hydro-electric power project\n(hereinafter referred as ‘project’). The project is divided into three stages\ni.e. pre-construction, construction and testing & commissioning and would\ntake overall 8 years to set up. Due to fear of being affected by the\nconstruction, local people have raised safety issues and blocked the access to\nroads to the project. This has resulted in the interruption of construction\nactivities and the company is facing delay in work due to public issues.<\/p>\n\n\n\n

During the interruption period, the\ncompany continued the technical and administrative work related to project\nwhich includes dam studies, hydraulic model studies, preparing report to planning\ncommission, etc. Also, the company has been in regular touch with the\ngovernment for resumption of work and as a result most of the public concerns\nhave been addressed.<\/p>\n\n\n\n

While preparing its books of accounts,\nthe company has capitalized the borrowing cost incurred during the period of\ninterruption considering that hydraulic projects are very susceptible to time\nand various other reasons in the concerned area. In addition, the company has\nalso capitalized the administrative and other general expenditure incurred\nduring the period of interruption as per AS 10. Whether the company is correct\nin its accounting treatment as per relevant accounting standard?<\/p>\n\n\n\n

Answer<\/strong>
No, the company is not correct in its accounting treatment as per relevant accounting standard. <\/p>\n\n\n\n

As per para 17 of AS 16 Borrowing\nCosts<\/em>, capitalization of borrowing cost should be ceased during the period\nin which active development is interrupted. However, the capitalization is not\nceased during the interrupted period if technical and administrative work is\nbeing carried out or temporary delay is a necessary part of getting the asset\nready to use.<\/p>\n\n\n\n

In the instant case, the project is\ninterrupted because of the safety issues raised by the local people. The\ncompany made continuous efforts for resumption of construction works and\ncarried out certain technical and administrative work as remedial measures so\nthat the matter gets resolved. Such technical and administrative works do not\nrelate to active development\/ construction of the project. Further, agitation\nof local people cannot be considered as temporary delay as per the provisions\ncontained in the standard. Therefore, the capitalization of borrowing costs\nincurred during the interrupted period should be suspended and charged to\nStatement of Profit and Loss.<\/p>\n\n\n\n

With regard to capitalization of\nadministrative and other general overhead expenses during the interrupted\nperiod, as per the provisions contained in AS 10, while capitalizing an item of\ncost to asset only those items of costs should be capitalized that are directly\nattributable to the acquisition\/ construction of asset\/ project. In the absence\nof information regarding the nature of expense incurred, the company should\ncapitalize the administrative and other general overhead only if they\nfacilitate development\/ construction of the project.<\/p>\n\n\n\n

References<\/strong>
   –  EAC opinion Query 5, Volume 34
   –  Opinion finalized on 11 April 2014
   –  AS 10 (old) & AS 16 <\/p>\n","protected":false},"excerpt":{"rendered":"

NFRA issues Audit Quality Review Report of the Statutory Audit of IL&FS for F.Y. 2017-18 In pursuant to section 132(2)(b) of the Companies Act, 2013 and NFRA Rules, 2018, The National Financial Reporting Authority (NFRA) has issued the Audit Quality Review Report (AQRR) of the Statutory Audit of IL&FS Financial Services Ltd. for the financial year 2017-18. This AQR was […]<\/p>\n","protected":false},"author":3,"featured_media":292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[17,14],"tags":[81,24,98],"class_list":["post-289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assurance","category-general","tag-accounting-standard","tag-csr","tag-schedule-vii"],"yoast_head":"\nAudit Quality Review Report: A Tool for Improving Audit Quality<\/title>\n<meta name=\"description\" content=\"The Audit Quality Review Report (AQRR) is a tool that can be used to improve audit quality. 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