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| « Professional Updates » |
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| Open DEMAT Account in 24 hrs |  Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | | Will deadline for income tax filing change in the new Income Tax Bill? | | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 | | Re-Scheduling of Chartered Accountants Examination scheduled to be held on 13th November 2024 (Wednesday) at the Examination Centre(s) at Hazaribagh (Jharkhand), Jamshedpur (Jharkhand), Ranchi (Jharkhand), Raipur (Chhattisgarh) and Jhunjhunu (Rajasthan) | | The AI Committee of The Institute of Chartered Accountants of India (ICAI) invites unconditional Expressions of Interest (Technical Proposals) from experienced AI companies that have developed AI tools for finance, accounting, tax compliance, legal document drafting, and AI similar services | | Important Announcement - Stringent Action against candidates for adopting Unfair Means during CA Examination | | Important Announcement - Launch of Self-Paced Module Test (SPMT) Portal |
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| « Live Webcast on FAR Analysis and Comparability in Transfer... | Overview of Transfer Pricing Provisions including certain... » |
Volume XXXI of the Compendium of Opinions. |
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| October, 23rd 2013 |
NEW PUBLICATION
COMPENDIUM OF OPINIONS - VOLUME XXXI
(February 12, 2011 - February 11, 2012) |
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The Expert Advisory Committee of the Institute of Chartered Accountants of India has published Compendium of Opinions, Volume XXXI including a CD of Compendium of Opinions. This Volume of Compendium of Opinions contains opinions finalised by the Expert Advisory Committee during the period February 12, 2011 - February 11, 2012 and the CD contains opinions finalised by the Expert Advisory Committee upto February 11, 2012 as contained in Volume I to Volume XXXI.
The subjects of the opinions contained in this volume include:
- ESOP accounting on account of revision of the exercise price
- Depreciation on freehold land having mineral reserves and the internal roads constructed in the premises of the company
- Accounting for leave liability
- Applicability of AS 17 to a company engaged in refining
- Computation of depreciation on extra shift workings
- Revenue recognition in case of project managers, construction contracts
- Disclosure requirements for defined benefit plans in case of group administration plans
- Accounting for provident fund contribution in case of provident fund trust run by the holding company.
- Accounting for sales tax exemption benefit under Ind AS
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The salient features of the CD are as follows:
- User-friendly features with search facility for locating opinions on the desired subject(s).
- Contains more than 1200 opinions on diverse subjects related to accounting and/or auditing principles and allied matters, issued by the Committee since its inception.
- Contains Advisory Service Rules, in accordance with which the Committee answers the queries received from the members of the Institute.
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The opinions are based on the facts and circumstances of each case as presented to the Committee, and the accounting/auditing principles and practices and the relevant laws applicable on the dates the Committee finalised the respective opinions.
Price Rs. 250/-
Ordering Information:
The publication can be purchased directly from the sales counters at ICAI’s Regional Offices or at Head Office. To order by post, requisition may be sent to the Postal Sales Department of ICAI at postalsales@icai.in.
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