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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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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