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
Accounting Treatment under Ind AS 37 for Extended Producer Responsibility (EPR) for End of Life of Vehicles for Original Equipment Manufacturer (OEM) under Ind AS framework.	Recent Opinion	25	29/03/2026
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