Thursday, July 30, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 30th July 2020 - Lesson 10 & 11 - E-Governance and Systems Audit - An Overview

Folks,

Herewith I have given below the link for the material used in Today (30th July) morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 10 & 11 : E-Governance & Systems Audit - An Overview - for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

GKR Presentation Link

Dr GKR


Wednesday, July 29, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 29th July 2020 - Lesson 9 - Enterprise Resource Management

Folks,

Herewith I have given below the link for the material used in Today (29th July) morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 9 : Enterprise Resource Management - for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

GKR Presentation Link

Dr GKR


Tuesday, July 28, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 28th July 2020 - Lesson 8 - Management Information Systems - An Overview

Folks,

Herewith I have given below the link for the material used in Today (28th July) morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 8 : Management Information Systems - An Overview - for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

GKR Presentation Link
Dr GKR


Monday, July 27, 2020

Treatment of Pending Tax Liability under Insolvency & Bankruptcy Code - Dr GKR - ICSI IPA - 25th July 2020

Folks,

Herewith I have given the link for the presentation material used in the Live Webinar organised by ICSI Institute of Insolvency Professionals conducted on 25th July 2020 from 3:00 pm to 04:30 pm.

Kindly share your feedback before downloading.

GKR Presentation Link
https://drive.google.com/file/d/1KKdn3GXBLGoor8CjFErUHXuONhjS9SNB/view?usp=sharing

Dr GKR


ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 27th July 2020 - Lesson 7 - Internet and Other Technologies

Folks,

Herewith I have given below the link for the material used in Today (27th July) morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 7 : Internet and Other Technologies for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

GKR Presentation Link

Dr GKR




ITSA - ICSI - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 25th July 2020 - Lesson 6 - Programming - An Overview

Folks,

Herewith I have given below the link for the material used in Saturday (25th July) morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 6 : Programming - An overview
Kindly share your feedback before downloading.

GKR Presentation Link

Dr GKR


Friday, July 24, 2020

ITSA - ICSI - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 24th July 2020 - Lesson 5 - Database Management

Folks,

Herewith I have given below the link for the material used in today's morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 5 : Database Management

Kindly share your feedback before downloading.

GKR Presentation Link
Dr GKR


Thursday, July 23, 2020

ITSA - ICSI - Webinar - Crash Course - Module 2 - Paper 4 - 23rd July 2020 - Lesson 3 & 4 - Hardware & Software - An Overview

Folks,

Herewith I have given below the link for the material used in today's morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 3 & 4: Hardware and Software - An Overview

Kindly share your feedback before downloading.

GKR Presentation Link
Dr GKR


Wednesday, July 22, 2020

31st Batch Pre-Registration Educational Course for Insolvency Professionals - Through WebEx Webinar by Dr GKR

Folks,

Herewith I am attaching two PDF which was used in the 31st Batch Pre-Registration Educational Course for Insolvency Professionals organised by ICSI-IPA through Webinar (WebEx) on the following topics:

Topic:        
I.  Detection and Filing for (Avoidance of Specified Transactions)
  • Preferential Transactions
  • Undervalued Transactions
  • Fraudulent Transactions
  • Extortionate Credit Transactions
  • Forensic Audit/Transaction Audit/Understanding CIRP Reg 35(A) and 39(2)
GKR Presentation Link

II. Claims with Examples
               •        Verification
               •        Rejection
               •        Disputed Claims
               •        Contingent Claims
               •        Appeals
               •        Constitution of CoC
               •        Practical issues

GKR Presentation Link

Kindly share your comments below

Happy Reading

Dr GKR



ITSA - ICSI - Webinar - Crash Course - Module 2 - Paper 4 - 22nd July 2020 - Lesson 2 - Information Systems

Folks,

Herewith I have given below the link for the material used in today's morning webinar from 08:00 am to 10:00 am for Module 2 - Paper 4 - Lesson 2: Information Systems

Kindly share your feedback before downloading.

GKR Presentation Link
Dr GKR


Tuesday, July 21, 2020

ITSA - ICSI - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 21st July 2020 - Lesson 1 : Information Technology law

Folks,

Herewith I have given below the link for the material used in today's morning webinar on Lesson 1: Information Technology law.

Kindly share your feedback before downloading.

GKR Presentation Link
Dr GKR


Monday, July 20, 2020

FT7 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 20th July 2020

Folks,

Herewith I have given below the link for Batch VII - Day 5 - 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 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


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 FT7 WhatsApp group

Dr GKR


Sunday, July 19, 2020

FT7 - Day 4 (Evening) - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 19th July 2020

Folks,

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

FIXED INCOME SECURITIES (7 Marks)
  • 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
Dr GKR Presentation Link

Dr GKR Worksheet Link
https://drive.google.com/file/d/1RQXNGgv2IKWHqUwoFOenCWRhfRJn0Ojc/view?usp=sharing

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 FT7 WhatsApp group. 

Dr GKR


FT7 - Day 4 (Morning) - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 19th July 2020

Folks,

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

Option Valuation : (7 Marks)
  • 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
  • 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


Dr GKR worksheet Link


Reference 1: Page 78 – Valuation of Options | Technical Guide on Valuation | ICAI

Reference 2: Page  122 – Overview on Valuation of Options| Professionals Insight | ICAI
https://resource.cdn.icai.org/51396vsb41086.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 FT7 WhatsApp group. 

Dr GKR
19th July 2020 (Morning)
Sunday


Saturday, July 18, 2020

FT7 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 18th June 2020

Folks,

Herewith I have given below the link for Batch VII - Day 3 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Intangible Assets Valuation"

Intangible Assets - (Minimum 7 Marks) 
  • 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 7 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)

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 FT7 WhatsApp group. 

Dr GKR
18th JULY 2020
Saturday


Friday, July 17, 2020

FT7 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 17th July 2020

Folks,

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

Overview of Valuation - (4 Marks)


  • 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 

Valuation Approaches - (3 Marks)

  • 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

  • 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


GKR Worksheet Link


Dr GKR
17th July 2020 
Friday



Thursday, July 16, 2020

FT7 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 16th July 2020

Folks,

Herewith I have given below the link for Batch VII - Day 1 - 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
Judicial Pronouncements on Valuation – (2 Marks)
  • Miheer H. Mafatlal Vs. Mafatlal Industries Ltd. (1997) 1 SCC 579
  • Hindustan Lever Employees' Union Vs. Hindustan Lever Limited and Ors
  • Brooke Bond Lipton India Ltd. (1999) 98 Comp Cas 496 (Cal)
  • Dinesh Vrajlal Lakhani Vs. Parke Davis (India Ltd.) (2005) 124 Comp Case 728 (Bom HC)
  • Dr. Mrs. Renuka Datla Vs. Solvay Pharmaceutical B.V. and Ors.
  • G.L. Sultania and Another Vs. The Securities and Exchange Board of India

  • 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 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 FT7 WhatsApp group. 

Dr GKR
16th July 2020