ICAI's Expert Advisory Committee Opinions

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


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Disclosure of changes in inventory of scrap in the Statement of Profit and Loss
Feb 03, 2023
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Classification of PPE under refurbishment, depreciation thereon and its impairment
Jan 04, 2023
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Timing of capitalisation of transmission lines and sub-stations as an item of Property, Plant and Equipment from capital-work-in-progress and also in case of modernisation work
Dec 02, 2022
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Adoption of ‘Net Book Value’ method as one of the valuation technique to measure the fair value of investments in equity instruments that do not have a quoted market price in an active market
Nov 16, 2022
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Applicability of Ind AS 108, 'Operating Segments' on section 25 company of the Companies Act, 1956 (now, section 8 of the Companies Act, 2013)
Oct 06, 2022
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