YouTube sessions

3SPRO Welcomes you. Dr GKR is a Practicing Chartered Accountant, Registered Insolvency Professional, Registered Valuer (S/FA) and Arbitrator. Dr GKR is the Tax, Assurance & Restructuring Partner of M/s K GOPAL RAO & CO., Chartered Accountants, Chennai (with branches at Mumbai, Bangalore, Hyderabad, Madurai, Coimbatore, Tiruchirappalli & Tiruvallur). Visiting Faculty, Indian Institute of Management. He can be reached at gkr@kgrca.in | 9840063269 / 9840163269 | www.kgrca.in

Friday, October 30, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 21st, 27th & 29th Oct 2020

Folks,

Herewith I have given below the link for the material used in 3rd, 4th & 5th Webinar on 21st, 27th & 29th October morning webinar from 07:45 am to 09:45 am for Module 2 - Paper 4 on

Lesson 2 : Information System

Lesson 5 : Database Management

Lesson 8 : Management Information Systems

Lesson 9 : Enterprise Resource Management

for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

Link for GKR Notes / Material used in Webinar

https://drive.google.com/file/d/1-b1d0QFAxUwf_wMoRt_sbgr2hOU8doxf/view?usp=sharing

https://drive.google.com/file/d/1FNzxF9jm_ZK6ZWX6LmwNCmwbfQd2uAJJ/view?usp=sharing

https://drive.google.com/file/d/1AdS6DvJyBvUyYHyW9iUtlc9D-lkMnMhq/view?usp=sharing

https://drive.google.com/file/d/1puI4mxVlihreidR_SVvmJpV5MBzhxwGC/view?usp=sharing

Dr GKR

Tuesday, October 27, 2020

AIIOVF - IBBI Valuation Exam - 50 Hours MEP - Intangible Assets; Bonds & Options - 24th & 25th October 2020 - Saturday & Sunday

Folks,

Herewith given below the link for the topics discussed on 24th & 25th October 2020 - Fixed Income Securities & Intangible Assets

https://drive.google.com/file/d/1TxnDG6HjQjmBHoukp0SAKUAOZWHL-Bqp/view?usp=sharing

https://drive.google.com/file/d/11p_wOdWMzUCS6wKE6hIvvmxeoecn_HQ4/view?usp=sharing

https://drive.google.com/file/d/1P_aBgivKjUxa6PjnGk02HSYwqGjsx90G/view?usp=sharing

The excel worksheet for the above material discussed

https://drive.google.com/file/d/1Mou0agEcDjEBXVX2B2mbYbU4VoxSaenC/view?usp=sharing

GKR

Friday, October 23, 2020

Vijayawada ICAI - Special Course for IBBI Valuation Exam - Day 3 & 4 - 21st & 22nd October 2020 - Intangible Assets & Ind AS - Dr GKR - YouTube

Folks,

Herewith I have attached the link for YouTube webcast on Special Course for IBBI Valuation Exam (S/FA) and the session material link

GKR Material Link - Day 3 - Intangible Assets

https://drive.google.com/file/d/1FtrpOhQp-w5zRXrT9WFfP6XMDgD_LQj2/view?usp=sharing

YouTube Webcast Link - Day 3 - Intangible Assets

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

GKR Material Link - Day 4 - Ind AS

https://drive.google.com/file/d/1ccde5U065eVLsUsSCFlosk2WalqAKXBN/view?usp=sharing

YouTube Webcast Link - Day 4 - Ind AS

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

Dr GKR

Thursday, October 22, 2020

இந்துக் கூட்டுக் குடும்ப (HUF) அமைப்பை உருவாக்குவது மூலம் வருமான வரியைக் கணிசமாக மிச்சப்படுத்த முடியும். அது எப்படி என்கிற விரிவான இலவச கருத்தரங்கம்; November 9, 2020 | 06:30 PM onwards

FT9 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 22nd October 2020

Folks,

Herewith I have given below the link for Batch IX - 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

GKR Presentation Link

https://drive.google.com/file/d/1sbYMktc5aCp5w-sWIWq_A6XGhmftKhNk/view?usp=sharing

GKR Workbook Link

https://drive.google.com/file/d/1Fm0-fpDsSfSL-fnLw2c4uKYxH6AQ7YHG/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) / CA Sarpabushana (76959 01946 / 98802 22208) for being part of FT9 WhatsApp group.

Dr GKR

22nd October 2020

Thursday

Tuesday, October 20, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 19th Oct 2020 - Lesson 1 - Information Technology Law

Folks,

Herewith I have given below the link for the material used in 2nd Webinar on 19h October morning webinar from 07:45 am to 09:45 am for Module 2 - Paper 4 - Lesson 1 : Information Technology Law - for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

Link for GKR Notes / Material used in Webinar

https://drive.google.com/file/d/1VUEdJYseI5Tpr4XaSjyXrpGbU7sxPupY/view?usp=sharing

Dr GKR

Monday, October 19, 2020

Vijayawada ICAI - Special Course for IBBI Valuation Exam - Day 1 - 19th October 2020 - Code of Conduct & Valuation Rules - Dr GKR - YouTube

Folks,

Herewith I have attached the link for YouTube webcast on Special Course for IBBI Valuation Exam and the session material link

GKR Material Link

https://drive.google.com/file/d/1egSP0f0AhoQCQoeYK1ZEnfC6ihptCqRf/view?usp=sharing

YouTube Webcast Link

https://www.youtube.com/watch?v=fqyf4_TStQQ

Dr GKR

CMA Dec 2020 - Exam Update - Online Mode Exam - 2 Options - Dr GKR - 250 Seconds

Folks,

Herewith I have given below the YouTube Link of 250 seconds video update on CMA December 2020 exams with respect to Online Mode of Conducting Exams for Merged June and December 2020 exams of CMA Intermediate and CMA Final.

https://www.youtube.com/watch?v=L3N-4b8Xnu4&t=70s

Kindly post your comments below.

Dr GKR

Sunday, October 18, 2020

FT9 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 18th OCT 2020 - Fixed Income Securities

Folks,

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

FIXED INCOME SECURITIES (7 Marks) + Case Study (6 Marks) Minimum

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

https://drive.google.com/file/d/1P_aBgivKjUxa6PjnGk02HSYwqGjsx90G/view?usp=sharing

Dr GKR Excel Worksheet Solutions Link

https://drive.google.com/file/d/1KFxLeh65qy4QmDEYqP8WpP1jXa-4Y4uY/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) / CA Sarpabushana (9880222208) for being part of FT9 WhatsApp group.

Dr GKR

18th October 2020

Sunday

ICMAI - Ind AS 115 - Revenue from Contract with Customers- 18th October 2020 - 12 Noon - Dr GKR

Folks,

Herewith I have attached the material used in Webinar on 18th October 2020 for ICMAI on Ind AS 115 - Revenue from Contract with Customer.

Before downloading; kindly share your views and comments below.

Ind AS 115 GKR Material Link

https://drive.google.com/file/d/162Vp2JA8XZL2DKzCTrEcMHO0Lf5pmd3a/view?usp=sharing

Educational Material on Ind AS 115 Link

https://drive.google.com/file/d/1N3cfG5oChshrA4rcGU61rTp-O1TjLORk/view?usp=sharing

Ind AS 115 MCA Link

https://drive.google.com/file/d/1gIuM346iYl7Ps3HvN-eSkkUlBXyM4mQ0/view?usp=sharing

Dr GKR

Saturday, October 17, 2020

ரூ. 9.60 லட்சம் வருமானத்துக்கு வரி இல்லை, எப்படி? | Tax Saving Tips | Dr GKR | நாணயம் விகடன் | 16th October 2020 | 7 minutes

Folks,

Herewith I have given below the link in YouTube for 7 minute video on Tax Saving Tips

https://www.youtube.com/watch?v=SLc69_ZuzBM&list=PLJbjNOJRhG90QawyOGeyToQ7rhAcPmZgJ

Dr GKR

FT9 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 17th October 2020 - Option Valuation

Folks,

Herewith I have given below the link for Batch IX- Day 4 - 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 Excel Worksheet Link for Day 4

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 FT9 WhatsApp group.

Dr GKR

17th October 2020

Saturday

Friday, October 16, 2020

FT9 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 16th October 2020 - Intangible Assets

Folks,

Herewith I have given below the link for Batch IX - 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 Valuation of Intangible Assets (PDF):

Link for IND AS 38 - MCA (PDF)

Link for GKR Exel Worksheet on Bottom-up Beta

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

Happy Reading | Please contact Dr S Dhanapal (96770 22712) / CA Sarpabhushana (98802 22208) for being part of FT9 WhatsApp group.

Dr GKR

16th October 2020

Saturday

Thursday, October 15, 2020

ITSA - ICSI - Professional Program - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 15th Oct 2020 - Lesson 10 - E-Governance in India

Folks,

Herewith I have given below the link for the material used in 1st Webinar Today (15th October) morning webinar from 07:45 am to 09:45 am for Module 2 - Paper 4 - Lesson 10 : E-Governance in India - for ITSA - CS - Professional Program - Module 2 - Paper 4.

Kindly share your feedback before downloading.

Link for GKR Notes / Material used in Webinar

https://drive.google.com/file/d/1XOusK0j7Apor51R13JPILHmzzaVbWCSE/view?usp=sharing

Dr GKR

Wednesday, October 14, 2020

FT9 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 14th October 2020 - Wednesday - 8:30 am

Folks,

Herewith I have given below the link for Batch IX - 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 Notes / Material used in Day 2 - FT9 - Webinar

GKR Excel Worksheet used in Day 2 - FT9 - Webinar

Dr GKR

14th October 2020

Wednesday

Tuesday, October 13, 2020

FT9 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch IX - 13TH October 2020 - Tuesday - 8:30 am

Folks,

Herewith I have given below the link for Batch IX - 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) - 4 to 7 Marks

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

GKR Notes / Material used in Day 1 FT9 Webinar

GKR MS Excel Worksheet used in Day 1 FT9 Webinar

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) / CA Sarpabhusana (98802 22208) (for being part of FT9 WhatsApp group.

Dr GKR

13th October 2020