The Technical Services Department with the objective to facilitate the members has compiled the ICAP selected opinions issued in last 15 years (for the period from 2003 to 2017) on topic-wise basis.
The topic-wise compilation categorizes the selected opinions on in following areas:
- Corporate and Other Laws
- Financial accounting and reporting
It is important to note that the topic-wise complied opinions are same as covered in Volume IX to Volume XXII of the year-wise selected opinions, however, now have also been complied under above mentioned categories. The text as well as PDF version of topic-wise opinions can be accessed through a links given in the table below:
|Topic wise list|
Include queries on:
|3.||Corporate and Other Laws|
|4.||Financial accounting and reporting|| Queries on following IASs/ IFRSs/ IFRIC/ TRs:
The opinions are based on the facts and circumstances provided by the enquirer and issued in consideration of the laws, accounting, auditing and ethical standards applicable at the time of enquiry. Accordingly, an opinion may change if the relevant facts and the circumstances change or due to subsequent amendment in the law, accounting, auditing and ethical standards and pronouncements made by the Institute and other regulations. The Institute, its Committee and staff will have no liability in connection with any opinion and these may not be construed as a replacement of legal advice.