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