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ICAI's Expert Advisory Committee Opinions

Select Summaries of Opinions issued by ICAI's Expert Advisory Committee highlighting the issue and opinion concisely.


Editor's Pick
Popular Articles
Classification of business activity as operating activity or investing activity
May 04, 2022
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Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company
Apr 01, 2022
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Presentation of interest earned from deployment of surplus funds with banks
Mar 02, 2022
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Accounting treatment in the Company’s standalone financial statements for the Corporate Guarantee (Deed of Guarantee) issued by the Company being Parent Company to banks/suppliers/service providers on behalf of its Step-down subsidiary company
Feb 02, 2022
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Accounting treatment of Compulsorily Convertible Debentures (CCDs) by the issuer under Ind AS 32, Financial Instruments: Presentation
Jan 03, 2022
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