IND AS on Financial Instruments

panel_start Course Objective panel_end

• How will deb t instruments be valued under Ind AS
• Where will valuation gains and losses be recognized – in P&L or elsewhere
• How is interest inco me determined, has it changed from Indian GAAP framework
• Do you have management choices that may increase / reduce earnings volatility
• If  yes, what are they and when do you choose
• Are these choices revocable in future or are you tied in to them forever
• How are equity instruments valued
• How are valuation gains and losses recognized and where

panel_start Target Audience panel_end

• Managers in finance and accounting
• Accounting managers who are into Ind AS.
• Treasury, Bond traders, Equity traders.
• Consultants in the financial services industry.

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Session 1

• The overall framework of financial assets in Ind AS 109
• Concept of SPPI
• Concept of Business Model
• Concept of Amortized Co st
• Concept of Other Comprehensive Inco me

Section 2

• Working examples on Amortized Co st EIC model
• Fixed and Floating Rate Instruments

Section 3

• Fair valuation
• Basic overview of modelling for such valuation
• Accounting of fair values

Section 4

• Equity valuation
• Valuation of gains and losses
• Choices available to management
• A peep into embedded derivatives in such instruments