| Presentation of subsequent recoveries against regulatory provisions related to Investments in Alternative Investment Funds (AIFs), under Ind AS framework. |
Recent Opinion |
1 |
16/04/2025 |
| (i) Accounting treatment of interest cost arising on fair valuation of interest free subordinate debt provided by the Government of India (GoI), Government of National Capital Territory of Delhi (GNCTD) and other government agencies for construction of metro projects, and
(ii) Accounting treatment of interest income earned on temporary investment of aforementioned interest free subordinate debt funds in flexi deposits till their utilisation in the project. |
Recent Opinion |
2 |
16/04/2025 |
| Capitalisation of dry dock expenditure as a separate component of dredgers and depreciation thereon after completion of their estimated useful lives. |
Recent Opinion |
3 |
28/04/2025 |
| Accounting for GST component paid on lease payment under Ind AS 116, ‘Leases’. |
Recent Opinion |
4 |
28/04/2025 |
| Accounting treatment of Structured Package of assistance for setting up a Hardwood Pulp Plant under Ind AS 20. |
Recent Opinion |
5 |
29/04/2025 |
| Accounting treatment of salary paid to staff/employees and cost related to food trials during testing phase prior to opening of a new restaurant, under Ind AS framework. |
Recent Opinion |
6 |
21/05/2025 |
| Valuation of land as part of net assets transferred to a newly floated company under common control. |
Recent Opinion |
7 |
21/05/2025 |
| Accounting treatment of salvage value in computation of provision as per Scale Based Regulations (SBR Regulations) under AS Framework. |
Recent Opinion |
8 |
10/07/2025 |
| Accounting treatment of construction costs incurred on residential quarters built on land owned by MoR under Ind AS framework. |
Recent Opinion |
9 |
31/07/2025 |
| Appropriateness of considering Employees’ Family Benefit Scheme as Defined Benefit Scheme as per Ind AS 19. |
Recent Opinion |
10 |
12/09/2025 |
| (i) Accounting treatment of expenditure incurred on the Electrification of Broad-Gauge Rail Line; and
(ii) Accounting treatment of Resurfacing Cost. |
Recent Opinion |
11 |
12/09/2025 |
| Nature of Right-of-Use (RoU) Assets recognised in accordance with Ind AS 116, ‘Leases’. |
Recent Opinion |
12 |
12/09/2025 |
| Accounting treatment of Grants under Accounting Standard (AS) 12, ‘Accounting for Government Grants’. |
Recent Opinion |
13 |
25/09/2025 |
| Accounting treatment of the profit from relinquishment of Asset Rights under AS framework. |
Recent Opinion |
14 |
25/09/2025 |
| Timing of capitalisation of partly completed gas pipeline (Phase I) under Ind AS framework. |
Recent Opinion |
15 |
10/07/2025 |
| Revenue Recognition in a Joint Development Arrangement under AS framework. |
Recent Opinion |
16 |
16/10/2025 |
| Accounting for change in the measurement technique of Expected Credit Loss on financial assets under Ind AS framework. |
Recent Opinion |
17 |
16/10/2025 |
| Accounting treatment of payment made to NHAI for development of road connectivity to Exhibition-cum-convention Centre (ECC Centre) Project. |
Recent Opinion |
18 |
04/11/2025 |
| Accounting treatment of reimbursement receivable from the State Government towards the claim settled by the Company (raised by the Concessionaire against the State Government) under AS framework. |
Recent Opinion |
19 |
14/11/2025 |
| Accounting treatment of non-construction fee under Ind AS framework. |
Recent Opinion |
20 |
14/11/2025 |
| Accounting treatment towards Offset credit benefits received from foreign suppliers, under Ind AS framework. |
Recent Opinion |
21 |
16/12/2025 |
| Consolidation of financial statements of an associate company which is a section 8 company, under Ind AS framework. |
Recent Opinion |
22 |
16/12/2025 |
| Classification of Bank Fixed Deposits held under Lien as Current or Non-Current Assets under Ind AS framework. |
Recent Opinion |
23 |
23/01/2026 |
| Classification of Corporate Liquid Term Deposits (CLTDs)/Flexi Deposits in financial statements under Ind AS framework. |
Recent Opinion |
24 |
29/01/2026 |
