FT6 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 30th June 2020

Folks,

Herewith I have given below the link for Batch VI - Day 4 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "OPTION VALUATION"

Option Valuation : New Syllabus

• Option valuation: General principles
• Option valuation models: Black and Scholes; Black and Scholes Merton option pricing method; Binomial tree method; Monte Carlo simulation
• Valuation of other financial assets and liabilities: concept of financial and non-financial assets and liabilities; valuation of other instruments like financial guarantees and warranties 
• This chapter carries 4 to 6 marks in IBBI Valuation Exam
• Reference 1: Page 78 – Valuation of Options | Technical Guide on Valuation | ICAI
• https://resource.cdn.icai.org/50944clcgc40588.pdf
• Reference 2: Page  122 – Overview on Valuation of Options| Professionals Insight | ICAI
• https://resource.cdn.icai.org/51396vsb41086.pdf
• Options Basics
• Factors influencing Option Valuation and on its changes, its impact in Call & Put Valuation
• Binomial Model; BSM Model

• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out.
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work

Dr GKR Presentation Link

GKR Worksheet Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT6 WhatsApp group. 

Dr GKR

FT6 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 29th June 2020

Folks,

Herewith I have given below the link for Batch VI - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2020"

Professional/Business Ethics and Standards (New Syllabus from 1st June 2020)

• Model Code of Conduct under the Companies (Registered Valuers and Valuation) Rules, 2017: professional competence and due care, independence and disclosure of interest, confidentiality, information management, gifts and hospitality
• Integrity and fairness, remuneration and costs, occupation, employability and restrictions, business ethics
• Ethical considerations under terms of engagements: engagement letter, management representation, guidance on use of work of experts, independence and conflict of interest, quality review process of valuers, rights and responsibilities of valuers
• Chapter XVII - Registered Valuers; The Companies (Registered Valuers and Valuation) Rules, 2017

• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out.
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work

GKR Presentation Link

The Companies (Registered Valuers & Valuation) Rules, 2017 - Link

GKR Worksheet-Day3 Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT6 WhatsApp group. 

Dr GKR

"Bullet Proof" Valuation Report - Dr GKR - Sirifort CPE Study Circle of ICAI - 28th June 2020

Folks

Herewith I have given below the link of the presentation made for Sirifort CPE Study Circle of ICAI on Bullet Proof Valuation Report on Sunday Afternoon 28th June 2020

GKR Presentation Link

https://drive.google.com/file/d/1OS3OSaBB2mD3-9E2haooBWG-JhXHpii7/view?usp=sharing

Dr GKR

The Future of Accounting - Dr GKR - Shri Kanyaka Parameswari College of Arts & Science - 28th June 2020

Folks,

Herewith I have given below the link for the presentation and YouTube Webcast made on Sunday Afternoon 28th June 2020 on the latest contemporary topic : "The Future of Accounting" - Cloud Based Softwares

GKR Presentation Link

https://drive.google.com/file/d/13Qe1fakccgfpVh3-x4TzbckXBX0UVimI/view?usp=sharing

YouTube Webcast Link

https://www.youtube.com/watch?v=dsa8VQTCKxE

Dr GKR

Limited Insolvency Exam - Dr GKR - ICSI IPA - 28th June 2020 - Morning Session

Folks,

Herewith I have attached the link for the presentation material used for the Limited Insolvency Exam - 3 days training program

Limited Insolvency Examination w.e.f. 1st July, 2019 - 06 - Marks

(i) Constitution of India: Right to Constitutional Remedies; provisions of Union Judiciary; provisions of High Courts in the States;
(ii) Rights of Workmen under Labour Laws;
(iii) Economy;
(iv) Financial Markets;
(v) Basic concepts of Valuation; and
(vi) Forensic Audit

Kindly share your feedback below before downloading the contents.

https://drive.google.com/file/d/18yDRxVafu2KDOO6CVTY2ltdFTcM_Tb4t/view?usp=sharing

Dr GKR

FT6 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 27th June 2020

Folks,

Herewith I have given below the link for Batch VI - Day 2 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Valuation Approaches and Methods"

New Syllabus (1st June 2020 onwards) - Overview of Valuation

• Meaning of value: Difference between price and value; definition of Value
• Types of value: fair market value, fair value, intrinsic value, investment value, synergistic value, market value, special value
• Premise of valuation: going concern and liquidation
• Purpose of valuation: mergers and acquisitions, strategy evaluation, identification of under and overvalued assets, legal, financial reporting, scope of work
• Valuation standards (New Topic included)
• Valuation process: understanding the business; planning and preparation; forecasting company performance; selecting the appropriate valuation model; converting forecast to valuation; applying analytical results in the form of recommendations; conclusions
• Valuation report and documentation: scope of the work performed, approach adopted, method applied, key inputs used, assumptions made, conclusion(s) of value and principal reasons for any conclusions reached, and date of report, date of valuation
• Importance of documentation, nature and purpose of documentation, timely preparation of documentation, documentation of valuation procedures performed, assembly of the final documentation, ownership of documentation 

New Syllabus - Valuation Approaches

• Cost approach: net asset value and book value, adjusted value, sum of the parts, replacement cost
• Market approach: quoted market price, price of recent investment and price of recent transaction, relative valuation, concept of multiples, selection of appropriate comparables; adjustments to multiple calculated in accordance to size, lines of operation and geographical areas of operation
• Income approach: discounted cash flow approach; terminal value; present value; adjusted present value approach; internal rate of return; cash flow analysis- end of year and mid of year conventions; earning capitalization method /yield method; concept of perpetual growth; concept of cost of capital and capitalization rate
• Valuation adjustments in relation to discount and premium 

• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out. 
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work

GKR Material Link

IVS 105 Material Link

GKR FT6 Day2 Worksheet Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post

Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT6 - WhatsApp group. 

Dr GKR

FT6 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 26th June 2020

Folks,

Herewith I have given below the link for Batch VI - Day 1 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"

New Syllabus (from 1-6-2020) for Intangible Assets - Valuation Exam 

• Nature and classification of intangibles
• Identification of nature of intangible assets: life of asset; based on function; acquired or internally generated; generating cash flow independently or not generating cash flow independently; intangible assets under development and research assets
• Purpose of intangibles valuation: financial reporting under Ind AS, legal and tax reporting, estate and gift tax, amortization allowance, transfer of standalone intangible assets, transfer of intangible asset as part of transaction, collateral lending, franchises and brand license agreement, insolvency/ bankruptcy
• Valuation Approaches: excess earnings method; relief-from-royalty method; premium profit method; greenfield method; distributor method; other valuation approaches as applicable; rate of return and discount rate for intangibles
• Minimum 5 to 8 marks | Material to Read: ICAIRVO_VS: 302 ; IVS: 210 ; IND AS 38 | Technical Guide to Valuation (ICAI): Page 45 to 61 | Meaning of IA; Measurement, Recognition, Exchange of IA | Types of IA | Income Approach, Cost Approach, Market Approach |Purpose of Valuation of IA
• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out. 
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work

Link for GKR Material on Intangible Assets (PDF):

Link for IND AS 38 (PDF)

Kindly post your comments, suggestions, queries & review of the webinar session below this post

Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of WhatsApp group. 

Dr GKR

8th & 9th Webinar by Dr GKR for CMA Final Students on Paper 17 Corporate Financial Reporting

Dear Friends,

8th & 9th Exam Oriented Webinar for CMA Final Students on Paper 17 : Corporate Financial Reporting  

Kindly share this information to all your known CMA/CS/CA  friends. 

Resource Person - Dr Gopal Krishna Raju

     

For webinar link click below: 

https://eicmai.in/Webinar_Portal/Students/StudentLogin.aspx

Login, Attend and Enrich (The recorded version of the previous webinars are available in the above mentioned link)

The link to download the PDF of GKR's presentation is given below

9th Webinar

https://drive.google.com/file/d/1je3nj57tsnnTlW1Wpp31wz3yv6Y9uUZt/view?usp=sharing

8th Webinar

https://drive.google.com/file/d/1N6Zp4CMD4vNLjSzyirDuMaf3wMDOvPe0/view?usp=sharing

IND AS 110_MCA

https://drive.google.com/file/d/1CZW0pQRDM-3fqeuufVh3xdtGSb0fu1W4/view?usp=sharing

Happy Reading and post your comments, views, queries & suggestions below

Dr GKR

Taxation of Salaried Employees - Finance Act 2020 - AY 2021-22 - Sembcorp Energy - Dr GKR - 22nd June 2020

Folks,

Herewith I have given below the link of the presentation used for Training of Senior Management and Technical Team of Sembcorp Energy India Limited on Latest Changes in Finance Act 2020 with special focus on Taxation of Salaried Employees

https://drive.google.com/file/d/1FQBddsHtnGVG2w-bL_FuaS-x6XQJU1pC/view?usp=sharing

Dr GKR

39th & 40th Webinar by Dr GKR for ICMAI members on "IND AS 105 & IND AS 112" - 15th June & 24th June 2020

Folks,

39th & 40th ICMAI members Webinar by Dr GKR on "IND AS 105 - Non-Current Assets Held for Sale and Discontinued Operations" and "IND AS 112 - Disclosure of Interests in Other Entities

[Previous 38 webinar recordings are available to view in the CMA Institute Members webinar link for free]

The link to download the PDF of my presentation is given below

Dr GKR Presentation - Ind AS 112

https://drive.google.com/file/d/1i1MtzfQSK24nfrXVCHTJ-UeX9CMxUm9f/view?usp=sharing

IND AS 112 - MCA

https://drive.google.com/file/d/1r78vnF1zr75CM90jxByK6QzlU-qBOEa1/view?usp=sharing

Dr GKR Presentation - Ind AS 105

https://drive.google.com/file/d/1tkNVx3F6kMUe4_7lZ-rdOIhhtxXsuCPl/view?usp=sharing

IND AS 105 - MCA

https://drive.google.com/file/d/1W6gW8TauxZT3jEd1LQ-7Zv0F3KymkIQe/view?usp=sharing

Happy Reading and Kindly share your views, queries, suggestions and comments below.

Dr GKR

Revive, Restructure & Restore - COVID-19 Regulatory Measures by RBI - BAI - Dr GKR

Folks,

Herewith I have attached the link for the presentation made for Builders Association of India on 23rd June 2020 on COVID-19 Regulatory Measures by RBI for Borrowers

https://drive.google.com/file/d/1GvnQQMuBw12FpZSQcJG-H5n9ku8FIs35/view?usp=sharing

Dr GKR

FT6 - Fast Track Webinar Series for IBBI Valuation Exam (S/FA) - 26th June 2020 (FRI) - Day 1 Registration Link

Bullet-Proof Valuation Report - IOV Chennai - 14th June 2020 - 11:00 AM - 12:30 PM - Dr GKR

Folks,

Herewith, I have given below the link for the presentation made today on "Bullet-Proof Valuation Report" for Institution of Valuers - Chennai - 14th June 2020 - Afternoon 

My presentation link
https://drive.google.com/file/d/1aaFnGaQEnIfSz5PaPvKY8XKIDgmnSsz3/view?usp=sharing

Dr GKR

IND AS 102 - Share Based Payments; IND AS 27 - Separate Financial Statements - EIRC of ICAI - 13th June 2020

Folks,

Herewith I have given below the link of the presentation made for Eastern India Regional Council of ICAI on IND AS 102 - Share-Based Payments and IND AS 27 - Separate Financial Statements

https://drive.google.com/file/d/1pKInIoCH3KtR55sKPce4XkqC9aZg2sYJ/view?usp=sharing

https://drive.google.com/file/d/1YFpad8gK5H179JQa4KZ931nnSD-Q6xFH/view?usp=sharing

Dr GKR

New ITR Forms - AY 2020-21 - 12th June 2020 - Friday - Varanasi ICAI - Virtual CPE

Folks,

Herewith I have attached the presentation material used for Virtual CPE meeting of Varanasi Branch of CIRC of ICAI on New Income Tax Return Forms - AY 2020-21

Kindly share your feedback below, before downloading.

Presentation Material Link

https://drive.google.com/file/d/1bY-t2NSSEQbPjUtPQou1xt0f_FEnwl3C/view?usp=sharing

Dr GKR

Valuation - Post COVID - For Start-up and Distressed Companies - 12th June 2020 - HCC

Folks,

Today's presentation link given below on "Valuation - Post COVID - for Startup and Distressed Companies"

https://drive.google.com/file/d/1jo3crtTzvRpK6qtJ31PMM1kDAeKnuW8d/view?usp=sharing

Kindly share your reflections below before downloading.

Dr GKR

FT5 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch V - 11th June 2020

Folks,

Herewith I have given below the link for Batch V - Day 6 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Situation Specific Valuation"

Pointers for Situation Specific Valuation

• Distressed Asset Valuation | Start-up Entities Valuation | Valuation of Small and Medium Enterprises | Valuation of Cyclical Firms | Valuation of Finance Entities | Valuation for Insurance Coverage | Reference : Professional Insights Series 2 (Chapter 16) & Series 3 (Chapter 15)
• 
  
• Three Case Study Questions carry 20 marks [2 Case Study x (2 Marks x 3 questions in each case study)]; [1 Case Study x (2 Marks x 4 questions]
• 2 Case Study will be Problem Solving (Must be Strong in Arithmetical concepts)
• 1 Case Study will be Scenario Analysis (Must be Strong in Valuation concepts)
• Don’t attempt if you are not confident (Negative marks)
• FAST TRACK Webinar Series – Exam Oriented Concept approach to Valuation
• PINNACLE (DCF) Webinar Series – Exam Oriented Practical approach to Valuation – Discounted Cash Flow - Case Studies
• PINNACLE (FIS) Webinar Series – Exam Oriented Practical approach to Valuation – Fixed Income Securities - Case Studies

• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out.
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work

Dr GKR Presentation Material Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of WhatsApp group. 

Dr GKR

FT5 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch V - 10th June 2020

Folks,

Herewith I have given below the link for Batch V - Day 5 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "FIXED INCOME SECURITIES"

FIXED INCOME SECURITIES - New Syllabus

• Types of fixed income securities: categories of fixed income securities i.e. debt and preferred stocks along with different rights attached to both categories
• Types of debt instruments: sovereign securities; state and local government bonds; semi-government/agency bonds; corporate debt securities; corporate bonds; money market securities in relation to investments (CP, CD, T-Bills); tax free securities; asset backed securities
• Terms used in fixed income securities: fixed income securities; bond indenture; issuer and holder; covenants; maturity; par value, coupon rate, clean price, dirty price; repurchase agreement; yield to maturity, yield to put, yield to call; forward rate and spot rate 
• Bond duration: Macaulay duration, Modified duration, Effective duration, Key duration
• Credit rating of bonds: risk assessment and factors considered in assigning credit rating
• Embedded options for issuer and holder; call/put for repayment; cap and floor on coupon; conversion options; pre-payment options
• Derivative products: types of derivative products; calculation of swap rates; valuation of swaps; accruals on swaps
• Related Fixed Income Money Market and Derivatives Association of India circulars for Non-SLR bonds, Traded bonds, Non-traded bonds-rated, Non-traded bonds-not rated, Floating rate bonds, Staggered redemption bonds, Perpetual bonds, Deep discount bonds, Bonds with call/put options, Tax free bonds, Security receipts/Pass through certificates
• This chapter in IBBI Valuation exam carries 6 to 8 marks | FIMMDA – FAQ on Fixed Income Securities | Master Circular No. DBR No BP.BC.6 /21.04.141/2015-16, dated 1st July, 2015, FIMMDA jointly with PDAI publishes – 29/3/2019 & 31/3/2020 | Bond, Duration, Types of Bond, Bond Holder, Bond Issuer | YTM, YTC, YTP | Credit Rating, Interest Rate Derivatives

• After investing substantial amount of time and Himalayan size of Efforts, Research & Pain; this material is brought out.
• Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work
• RBI Site link for Commercial Paper FAQs 

• For FAQ on Fixed Income Securities – FIMMDA link 

• Dr GKR Presentation Link

• FIMMDA  - Valuation of Investments  - RBI Circular – link below

• Dr GKR Excel Worksheet Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of WhatsApp group. 

Dr GKR