Date Time No. of Days Fees (Inclusive Taxes)

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.

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