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.
panel_start Course Content panel_end
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