ISA 2.0 / 3.0 - Day 6 - Virtual Crash Course for ISA by SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 27th JULY 2021 - Tuesday

Folks

Herewith I have given below the links for download the background material used in Virtual Crash Course for ISA - AT organised by SIRC of ICAI on 27th JULY 2021 - Tuesday from 10 am onwards

Link for GKR Webinar Material on Case Studies and MCQs (PDF)

https://drive.google.com/file/d/1nY9HhrZErrzHtSAqtTiV7inteem1E8YH/view?usp=sharing

Link for ICAI 3.0 Study Material  (PDF)

https://www.icai.org/post/isa-background-material

Link for ICAI 2.0 Study Material  (PDF)

https://drive.google.com/file/d/1YcYeSASpJ6qQXh6PgML55HiZjblhbvsh/view?usp=sharing

https://drive.google.com/file/d/1ttN-N1OridJp-zv8abPFRcohs_5owEM9/view?usp=sharing

Link for ICAI 100 MCQs  (PDF)

https://drive.google.com/file/d/1t-eyALECjqYJPLNXqrrPiejCbCLQ0dIM/view?usp=sharing

Link for ICAI AT Mock Papers  (PDF)

https://drive.google.com/file/d/13y6jvzwxXoUR4eR6oWlaT1JOvK23zIsj/view?usp=sharing

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

Dr GKR

27th JULY 2021

Tuesday

ISA 3.0 - Day 6 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 24th JULY 2021 - Saturday

Folks,

Herewith I have given below the link for 6th Batch - Day 6 (Final Session) - Presentation made in VRC Webinar Series for ICAI Information Systems Audit 3.0 Course on "Emerging Technologies"

Covering the following latest topics: ABCD/IR of Technology

• Artificial Intelligence
• Blockchain
• Cloud Computing
• Data Analytics
• Internet of Things
• Robotic Process Automation

------------------------------------------------------------------------------------------------------------------

• 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 Webinar Material on Emerging Technologies (PDF)

https://drive.google.com/file/d/1EKu5zfF8hZzMbqSQcmG_CCXXcHaiLUGb/view?usp=sharing

Additional Reference Material:

Link for Concept Paper on BLOCKCHAIN Technology - Adoption Trends and Implications for Accountancy Profession - ICAI (PDF)

https://resource.cdn.icai.org/51416daab41119.pdf

Link for Concept Paper on Guide to CLOUD COMPUTING for Accountants - ICAI (PDF)

https://resource.cdn.icai.org/56801icaidaabcloud.pdf

Link for Concept Paper on Embracing ROBOTIC PROCESS AUTOMATION – Opportunities and Challenges for Accountancy Profession - ICAI (PDF)

https://resource.cdn.icai.org/51008daab230718-1110.pdf

Link for Distributed Ledger Technology, Blockchain and Central Banks - RBI (PDF)

https://rbidocs.rbi.org.in/rdocs/Bulletin/PDFs/03AR_11022020510886F328EB418FB8013FBB684BB5BC.PDF

Link for Sample Information Systems Audit & Forensic Audit Report - ICAI (PDF)

http://pqc.icai.org/assets/announcement_files/1528872211.pdf

Link for Concept Paper on ABCD of Technology - ICAI (PDF)

https://pqc.icai.org/assets/announcement_files/1603354113.pdf

Link for Overview of Data Analytics for Finance Professionals - ICAI (PDF)

https://www.wirc-icai.org/images/publication/Data-Analytics-Finance-Professionals.pdf

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 FT3 - ISA 3.0 - WhatsApp group. 

Dr GKR

24th JULY 2021

Saturday

ISA 3.0 - Day 5 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 23rd JULY 2021 - Friday

Folks,

Herewith I have given below the link for ISA 3.0 - Day 5 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 3.0 Course - 23rd JULY 2021 - Friday on "Protection of Information Assets"

Modules:

1. Introduction to Protection of Information Assets
2. Administrative Controls of Information Assets
3. Physical and Environmental Controls
4. Logical Access Controls
5. Network Security Controls

• 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 Webinar Material on Protection of Information Assets (PDF)

https://drive.google.com/file/d/1mTSsjf70gvMPrU6iPVK6tRztp7IGrUG3/view?usp=sharing

Link for ICAI Study Material on Protection of Information Assets (PDF) - 125 Pages

https://resource.cdn.icai.org/60975daab49637bgmisa-mod5.pdf

Additional Reference Material:

Link for ISACA Certified Information Systems Auditor - Study Guide Practice Questions - (PDF)

https://cdn2.hubspot.net/hubfs/467571/CISA%20Study%20Guide.pdf

Link for Chapter 5 - Protection of Information Systems - CISA (PPT)

https://drive.google.com/file/d/1sY-HL9kcIE7S0nR_wuOVIbK7lW6GcLAr/view?usp=sharing

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA R Saranya, Chairman (97879 68334) / CA R Parkavi, Past Chairman (97511 55332) for being part of ISA 2.0 / 3.0 - Virtual Refresher Course for DISA

Dr GKR

23rd JULY 2021

Friday

ISA 3.0 - Day 4 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 22nd JULY 2021 - Thursday

Folks,

Herewith I have given below the link for ISA 3.0 - Day 4 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 22nd JULY 2021 - Thursday on "Information Systems Operations & Management"

Modules:

1. Information Systems Management
2. Information Systems Operations
3. Software Operations & Management
4. Incident Response & Management

• 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 Webinar Material on Information Systems Operations and Management (PDF)

https://drive.google.com/file/d/1QUoVVjN4fbB5pJ4khseMUoi8Rz9ZAzpR/view?usp=sharing

Additional Reference Material:

Link for Computer Networks - 5th Edition - Andrew S Tanenbaum | David J Wetherall  - Prentice Hall (PDF) - 962 pages

http://sendy.itmaranatha.org/PSI/RPL-7th_ed_software_engineering_a_practitioners_approach_by_roger_s._pressman_.pdf

Link for NIC - CERT - Information Security Incident Management Policy (PDF) - 10 pages

https://drive.google.com/file/d/1aqTBtAw8-V58cvV6mA_lUdN97Pa5x5pK/view?usp=sharing

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA R Saranya, Chairman (97879 68334) / CA R Parkavi, Past Chairman (97511 55332) for being part of ISA 2.0 / 3.0 - Virtual Refresher Course for DISA

Dr GKR

23rd JULY 2021

Friday

ISA 3.0 - Day 3 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 21st JULY 2021 - Wednesday

Folks,

Herewith I have given below the link for ISA 2.0 / 3.0 - Day 3 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 21st JULY 2021 - Wednesday "Systems Development, Acquisition, Implementation and Maintenance Application Systems Audit"

Modules:

1. Project Management for SDLC
2. SDLC - Needs, Benefits & Phases
3. Software Testing & Implementation
4. Application Controls

• 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 Webinar Material on SDLC (PDF) - 34 MCQs

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

Link for ICAI Study Material on SDLC - ISA 3.0 (PDF) - 133 pages

https://resource.cdn.icai.org/60973daab49637bgmisa-mod3.pdf

Additional Reference Material:

Link for CISA Review Manual 27th Edition - ISACA (PDF) - 987 pages

https://drive.google.com/file/d/1007_uFmrhOa9M0PJXhLEjfokKGDpKP2j/view?usp=sharing

Link for Software Engineering - Roger S Pressman - 7th Edition (PDF) - 930 pages

http://sendy.itmaranatha.org/PSI/RPL-7th_ed_software_engineering_a_practitioners_approach_by_roger_s._pressman_.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA R Saranya, Chairman (97879 68334) / CA R Parkavi, Past Chairman (97511 55332) for being part of ISA 2.0 / 3.0 - Virtual Refresher Course for DISA

Dr GKR

21st JULY 2021

Wednesday

ISA 3.0 - Day 2 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 20th JULY 2021 - Tuesday

Folks,

Herewith I have given below the link for ISA 2.0 / 3.0 - Day 2 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 2.0 / 3.0 Course - 20th JULY 2021 - Tuesday "Governance and Management of Enterprise Information Technology, Risk Management, Compliance and Business Continuity Management"

1. Concepts of Governance & Management of Information Systems
2. GRC Frameworks and Risk-Management Practices
3. Key Components of a Governance System
4. Performance Management Systems
5. Business Continuity Management

• 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 Webinar Material on GRC (PDF)

https://drive.google.com/file/d/1h-X8DHoTh_kq3-Cnk_pG-85uYnH9fKCN/view?usp=sharing

Link for ICAI Material on GRC - Module 2 - (PDF)

https://resource.cdn.icai.org/60972daab49637bgmisa-mod2.pdf

Additional Reference Material:

Link for A Business Framework for the Governance and Management of Enterprise IT - ISACA (PDF)

https://static1.squarespace.com/static/56b3cadb59827ecd82b02b43/t/56d8c0d84d088e673055c308/1457045725120/COBIT-5_res_eng_1012.pdf

Link for IS Auditing Guideline - BUSINESS CONTINUITY PLAN (BCP) - ISACA (PDF)

https://csbweb01.uncw.edu/people/ivancevichd/classes/MSA%20516/Extra%20Readings%20on%20Topics/DRP%20&%20Business%20Continuity/Business%20Continuity%20Review.pdf

Link for ISACA Certification Exams Candidate Guide - ISACA (PDF)

https://www.isaca.org/-/media/files/isacadp/project/isaca/certification/exam-candidate-guides/exam-candidate-guide-english-0620.pdf?la=en&hash=B8AE9DBDB64FA5140F9DA48D117A7F963B0A0D00

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA R Saranya, Chairman (97879 68334) / CA R Parkavi, Past Chairman (97511 55332) for being part of ISA 2.0 / 3.0 - Virtual Refresher Course for DISA

Dr GKR

21st JULY 2021

Wednesday

ISA 3.0 - Day 1 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 3.0 Course - 19th JULY 2021 - Monday

Folks,

Herewith I have given below the link for presentation made for ISA 3.0 - Day 1 - Virtual Refresher Course for DISA by SALEM Branch of SIRC of ICAI for ICAI Information Systems Audit 3.0 Course - 24th MAY 2021 - Monday on Module 1 : "Information Systems Audit Process"

Module 1 covers a minimum of 60 MCQ questions on the following sub-topics

1. Concepts of IS Audit
2. IS Audit in Phases
3. Computer Assisted Audit Tools & Techniques
4. Application Controls Review
5. Specialised Systems
6. IT Enabled services

• 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 Virtual Refresher Course Material on IS Audit Process (PDF)

https://drive.google.com/file/d/1fDx7VBRB_SK4AblRdpJJ6EFVCj2o_Vwt/view?usp=sharing

Link for ICAI Course Material on IS Audit Process - Module 1 - (PDF)

https://resource.cdn.icai.org/60971daab49637bgmisa-mod1.pdf

Technical Guide on Information Systems Audit - ICAI (PDF)

http://kb.icai.org/pdfs/PDFFile5b2789ec0ef5c9.98075589.pdf

Information Systems Auditing - Tools and Techniques - Creating Audit Programs - ISACA (PDF)

https://community.mis.temple.edu/mis5201sec001sp2017/files/2017/03/IS-Auditing-Tools-and-Techniques-Creating-Audit-Programs.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA R Saranya, Chairman (97879 68334) / CA R Parkavi, Past Chairman (97511 55332) for being part of ISA 3.0 - Virtual Refresher Course for DISA

Dr GKR

20th JULY 2021

Tuesday

Valuation of Non-Financial Liabilities - APV - 16th JULY 2021 - 06:30 pm to 08:30 pm - Dr GKR

Folks,

Herewith I have given below the link for the session held on 16th July 2021 evening on Valuation of Non-Financial Liabilities 

Valuation of Non-Financial Liabilities - Dr GKR - Material - (PDF)

https://drive.google.com/file/d/1ulvDZLs5hJQcsmeYBFmXjAN0wc3XLOCm/view?usp=sharing

Non-Financial Liabilities - Exposure Draft (PDF)

https://drive.google.com/file/d/1wSXezHxO1oFEhhQ2LyN4gjCG3amuBe7Y/view?usp=sharing

Dr GKR

17th JULY 2021

FT13 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIII - 17th JULY 2021 - Saturday - Situation Specific Valuation

Folks,

Herewith I have given below the link for Batch XIII - 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 Webinar Series – Exam Oriented Practical approach to Valuation – Discounted Cash Flow - Case Studies – 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

Link for GKR Material on Situation Specific Valuation (PDF)

https://drive.google.com/file/d/1BnzVNfcfcOlxWZ0m-tRLWGGitYJQi1wP/view?usp=sharing

Link for GKR Excel Worksheet on Mini Cases on SSV (Spreadsheet)

https://drive.google.com/file/d/1uzBCHV7TS-j9HCjKOo5LHowlIBxKl3_b/view?usp=sharing

Valuation : Professionals Insight - Series 1 - ICAI (PDF)

https://resource.cdn.icai.org/51396vsb41086.pdf

Valuation : Professionals Insight - Series 2 - ICAI (PDF)

https://resource.cdn.icai.org/54236vsb43545.pdf

Valuation : Professionals Insight - Series 3 - ICAI (PDF)

https://resource.cdn.icai.org/56261icaivsbpisr3.pdf

Valuation : Professionals Insight - Series 4 - ICAI (PDF)

https://resource.cdn.icai.org/60163vsb48987.pdf

Valuation : Professionals Insight - Series 5 - ICAI (PDF)

https://resource.cdn.icai.org/63030vsb51001.pdf

Valuation : Professionals Insight - Series 6 - ICAI (PDF) - 158 Pages

https://resource.cdn.icai.org/65484vsb52818.pdf

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 FT13 WhatsApp group. 

GKR

17th JULY 2021

Saturday

FT13 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIII - 16th JULY 2021 - Fixed Income Securities

Folks,

Herewith I have given below the link for Batch XIII - 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

Link for GKR Material on Valuation of Bonds (PDF)

https://drive.google.com/file/d/1RdxXuKCaRjnvLgM86gFnUJ8aeEjpVulo/view?usp=sharing

Link for GKR Excel Worksheet on Valuation of Bonds (Spreadsheet)

https://drive.google.com/file/d/1agvmjPPDKp0vSJv0s3oJ4p_4PIql4a6s/view?usp=sharing

Link for FAQ on Commercial Paper - RBI (HTML)

https://m.rbi.org.in/SCRIPTs/FAQView.aspx?Id=25

Link for FAQ on Fixed Income Securities - FIMMDA (HTML)

http://www.fimmda.org/modules/content/?p=1015#b7

Valuation of investments as on 31st March 2021 - FIMMDA

http://fimmda.org/Uploads/general/FINAL_FIMMDA_Val._of_Inv_Circular_for_31-03-2021.pdf

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 FT13 WhatsApp group. 

FT13 - Day 6 - Final Session - 17th JULY 2021 (Saturday) - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1326641315

Dr GKR

16th JULY 2021

Friday

FT13 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIII - 15th JULY 2021 - Option Valuation

Folks,

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

Option Valuation : (Minimum 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 
• 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

Link for GKR Material on Valuation of Options (PDF)

https://drive.google.com/file/d/1jiXP8UdPIJTgrPS3d1FGBJ6BnJhWzQPN/view?usp=sharing

Link for GKR Excel Worksheet on Valuation of Options using Binomial Model 

https://drive.google.com/file/d/1LbV08xm-TIfnNpqW-ZR2KW0PUUFvp-LU/view?usp=sharing

ICAI - Technical Guide on Valuation (PDF) - 2018 Edition

https://resource.cdn.icai.org/50944clcgc40588.pdf

ICAI - Technical Guide on Valuation (PDF) - 2021 Edition

https://resource.cdn.icai.org/63028vsb50999.pdf

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 / CA K Ramesh (77360 06886) for being part of FT13 WhatsApp group. 

FT13 - Day 5 Session - 16th JULY 2021 (Friday) - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1382608607

Dr GKR

15th JULY 2021 

Thursday

FT13 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIII - 14th JULY 2021 - Intangible Assets

Folks,

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

Syllabus covered in IBBI Valuation Course for

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)

https://drive.google.com/file/d/1pHvzA-ETKJQRLueQpP8rzyucH2UY6nWL/view?usp=sharing

Link for IND AS 38 - MCA (PDF)

https://drive.google.com/file/d/1wAABAeHnafCr7vkKNsiMrlSFXum_dHo8/view?usp=sharing

Link for GKR Excel Worksheet on Bottom-up Beta - Excel Workbook (XLS)

https://drive.google.com/file/d/1JVoujttEKTi8xMghNj6V6dB5JsGTONfr/view?usp=sharing

Link for Technical Guide to Valuation - ICAI (PDF) - Revised Edition 2021

https://resource.cdn.icai.org/63028vsb50999.pdf

Link for Bottom-up Beta (A focused approach to risk-reward relationship) - Haribhakti Group (PDF)

https://static1.squarespace.com/static/537e8bcbe4b09ac6c31f0ae6/t/53daed56e4b0467cf6b03fc4/1406856534621/FB_Bottom-up+Beta.pdf

Link for Global Intangible Finance Tracker (GIFT™) — an annual review of the world’s intangible value - Brand Finance (PDF)

https://brandfinance.com/wp-content/uploads/1/gift_2.pdf

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 / CA K Ramesh (77360 06886) for being part of FT12 WhatsApp group. 

FT13 - Day 4 - 15th JULY 2021 - Thursday - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1398251167

Dr GKR

14th JULY 2021

Wednesday