Suggested link	Volume	Query_No	Finalized_Date
(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