Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of Encashment of Bank Guarantee under Ind AS framework.	44	25	16/10/2024
Accounting treatment of interest expense on the project term loan in the financial statements under Ind AS framework.	44	26	16/10/2024
Accounting for Portfolio Management Services (PMS) fee under Ind AS framework.	44	27	22/11/2024
Accounting treatment of investment in erstwhile associate under Ind AS framework.	44	28	22/11/2024
Investment in subsidiary - held for sale and applicability of Ind AS 110, under Ind AS framework.	44	29	22/11/2024
Accounting treatment of salary paid to Company Secretary of the Company having single unit project under construction, under Ind AS framework.	44	30	29/11/2024
Change in revenue booking in books of account.	44	31	30/12/2024
Amortisation of land acquired for mining coal and lignite under Ind AS framework.	44	32	30/12/2024
Accounting treatment of expenditure towards Special Development Plan (SDP) by the Company, under Ind AS framework.	44	33	30/12/2024
Recognition of liability towards planned expenditure committed for Stage-II Forest Clearance and Environmental Management Plan under Environmental Clearance of Bauxite Mine received from MoEF&CC, under Ind AS framework.	44	34	07/01/2025
Treatment and presentation of Perpetual Loan under Ind AS framework.	44	35	07/01/2025
Creation of liability in respect of and disclosure of interest income on CUF (Composition User Fee) charges collected from customers under Ind AS framework.	44	36	28/01/2025
Accounting for commission paid for performance bank guarantees, under Ind AS framework.	44	37	28/01/2025
Disclosure of abandonment fund of a third-party temporarily collected by the Company for future repatriation under Ind AS framework.	44	38	08/02/2025
Accounting treatment of cost of fixed display (standees, tent cards, wobblers, hangers, product demonstrations for festivals and promotional aisle) under Ind AS 115.	44	39	08/02/2025
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