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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.
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Disclosure of changes in inventory of scrap in the Statement of Profit and Loss
Feb 03, 2023
Classification of PPE under refurbishment, depreciation thereon and its impairment
Jan 04, 2023
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
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
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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