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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Popular Articles
Classification of ‘stock of track’ as inventory or property, plant and equipment
Sep 02, 2022
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Presentation of accrued interest in the Statement of Cash Flows
Aug 02, 2022
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Non-reversal of impairment in respect of investment in subsidiary in separate financial statements on account of non-reversal of impairment in underlying goodwill
Jul 06, 2022
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Estimation of Final Mine Closure Plan and treatment of the same in the books of account on year-on-year basis
Jun 02, 2022
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Classification of business activity as operating activity or investing activity
May 04, 2022
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