| Accounting treatment of restoration obligation on the project under the Service Concession Arrangement, under Ind AS framework. |
Recent Opinion |
26 |
27/03/2026 |
| Accounting treatment of land and building components on purchase of Built-Up commercial space including undivided share in land, where future increase in Floor Area Ratio (FAR) or redevelopment rights are retained by Seller, under Ind AS framework. |
Recent Opinion |
27 |
29/03/2026 |
| Accounting treatment of expenditure incurred on Complete Track Renewal (CTR), Additional Waterways, Deep Screening, Doubling after initial capitalisation etc. on the Project under the Service Concession Arrangement. |
Recent Opinion |
28 |
11/04/2026 |
| Classification of deposits having maturity date less than 12 months from the reporting date kept under lien to banker against issuance of Bank Guarantee (having validity period beyond 12 months) in the financial statements. |
Recent Opinion |
29 |
11/04/2026 |
| Presentation of Unbilled Revenue under Trade Receivable or Other Current Financial Assets. |
Recent Opinion |
30 |
26/04/2026 |
| Classification of certain standalone land parcels held to earn rentals as Right-of-Use Assets under Ind AS 116 vis-à-vis Investment Property under Ind AS 40. |
Recent Opinion |
31 |
26/04/2026 |
