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Recent Opinions of The Expert Advisory Committee
Query No. 1 Treatment of reversal of writing off of development expenses recognised under capital work in progress.
Query No. 2 (i) Consolidation of ESOP Trust in the standalone financial statements.
(ii) Treatment of investment in own shares for EPS calculation in the standalone financial statements.
(iii) Treatment of ESOP Trust in the financial statements for tax audit purposes.
Query No. 3 Amortisation of Land Right of Way.
Query No. 4 Presentation of interest expenses on advance received from customer.
Query No. 5 Disclosure of items exceeding the quantitative threshold in the Notes to Accounts.
Query No. 6 Capitalisation of expenditures in respect of projects under construction.
Query No. 7 Accounting treatment of government grant received from State Government for repayment of term loans/bonds.
Query No. 8 Recognition of sale for despatches made to sub-contractors on partial completion of the product.
Query No. 9 Recognition of distribution network acquired in a business acquisition as an intangible asset.
Query No. 10 Accounting treatment of share application money pending for allotment invested by holding company in subsidiaries.
Query No. 11 Recognition of free of cost equipment provided by a contractee to the contractor.
Query No. 12 Capitalisation of borrowing costs for Tunnel Boring Machine in accordance with AS 16.
Query No. 13 Treatment of disputed elements of cost in valuation of inventory of raw material.
Query No. 14 Applicability of AS 11 to certain transactions pertaining to recoveries of claims settled by the Corporation against its credit insurance covers.
Query No. 15 Revenue recognition in case of project managers.
Query No. 16 Accounting Treatment of Status Holder Incentive Scheme (SHIS) Scrips.
Query No. 17 Exempt Provident Fund - disclosure and valuation as per Accounting Standard (AS) 15, ‘Employee Benefits.
Query No. 18 Accounting treatment of subsequent expenditure on technological upgradation/ improvements on capital assets.
Query No. 19 Recognition of Duty Credit Entitlement Certificates issued under the ‘Served from India Scheme’.
Query No. 20 Treatment of income tax paid for earlier years against the uncontested demand received during the current period.
Query No. 21 Treatment of commission cost paid to agent in relation to projects.
Query No. 22 Accounting for expenditure on shared infrastructure facilities and depreciation thereon.
Query No. 23 Accounting treatment of high sea sales/purchase.
Query No. 24 Accounting treatment of raw-materials sent to manufacturer by the company for getting finished product.
Query No. 25 Accounting for unspent expenditure towards Corporate Social Responsibility.
Query No. 26 Accounting treatment of liquidated damages on unexecuted portion of contract.
Query No. 27 Bifurcation between Current and Non-Current Assets of Credit Card Receivable in line with the Revised Schedule VI to the Companies Act, 1956.
Query No. 28 Accounting treatment of expenditure incurred on stamp duty and registration fees for increase in authorised capital.
Query No. 29 Accounting treatment of dividend declared by mutual fund in debt fund scheme under dividend re-investment plan.
Query No. 30 Accounting for unspent expenditure towards Corporate Social Responsibility and Sustainability activities as per Revised DPE Guidelines.
Query No. 31 Determination of discount rate for calculating value in use for impairment of assets as per AS 28.
Query No. 32 Accounting treatment of borrowing costs, administrative and other general overhead expenses incurred during the period when the construction work of the project is interrupted.
Query No. 33 Accounting treatment of accumulated unencashable half-pay leave.
Query No. 34 Restatement of foreign currency monetary liabilities covered (hedged) by plain vanilla call option.
Query No. 35 Determination of stage of completion in foreign currency contracts executed by foreign branches.
Query No. 36 Inclusion of various costs in the valuation of inventories.
Query No. 37 Disclosure of the revenue as per AS 9.
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