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 In case if some Certificates are signed by one Partner while others are signed by another Partner, whether different UDIN is required for each such Partner?
 While conducting Bank Audit, whether separate UDIN has to be taken for all Certificates as there are bulk of certificates to be signed?
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Volume XXXV of the Compendium of Opinions
June, 14th 2017
                                       NEW PUBLICATION

                        COMPENDIUM OF OPINIONS - VOLUME XXXV
                           (February 12, 2015 ­ February 11, 2016)



The Expert Advisory Committee of the Institute of Chartered Accountants
of India has published Compendium of Opinions, Volume XXXV
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, 2015 ­ February 11,
2016 and the CD contains all the opinions finalised by the Expert
Advisory Committee upto February 11, 2016 as contained in Volume I to
Volume XXXV.






The subjects of the opinions contained in this volume include:

               Amortisation of SAP license and accounting for
               annual renewal fee
               Accounting treatment of pre-operative and
               preliminary expenses incurred on formation and
               incorporation of the company
               Accounting treatment in respect of foreign currency loans hedged by a composite
               cross currency interest rate swap contract and accounting therefor
               Accounting treatment of various kind of budgetary support received from the
               Government and various types of expenditure incurred by the company
               Treatment of royalty paid in dispute pending the final decision of the Court
               Determination of the average net profit for the purpose of incurring Corporate
               Social Responsibility (CSR) expenses and disclosure of CSR expenses in the
               financial statements


The salient features of the CD are as follows:

               The CD is equipped with user friendly features to locate the opinions on desired
               subjects.
               The CD contains advanced search facilities like simultaneous search of two
               words/phrases, search facility on the basis of finalisation date of opinions, etc.
               Contains around 1350 opinions on diverse subjects related to accounting and/or
               auditing principles and allied matters, issued by the Committee since its inception.






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. The Committee answers the queries
in accordance with the Advisory Service Rules which are available on the web-site of the ICAI,
at its hyperlink, http://www.icai.org/new_post.html?post_id=495&c_id=142 .For further
information, write to Expert Advisory Committee at eac@icai.in


Price          Rs. 250/-

Ordering Information:

This publication can be purchased online at link: https://icaionlinestore.org/. The publication is
also available at the sales counters of the Institute at New Delhi, Chennai, Mumbai, Kolkatta and
Kanpur. To order by post, requisition may be sent to the Postal Sales Department of ICAI at
postalsales@icai.in

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