Folks,
Herewith I have given below the link for BIndAS Batch III - Day 5 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Indian Accounting Standards on "Ind AS 114 - Regulatory Deferral Accounts and Ind AS 106 - Exploration for and Evaluation of Mineral Resources"
Link for GKR Material on Ind AS 114 & Ind AS 106 (PDF)
Link for Ind AS 114 - ICAI (PDF)
Link for Ind AS 106 - ICAI (PDF)
Link for Guidance Note on Accounting for Rate Regulated Activities - ICAI (PDF)
Link for Guidance Note on Accounting for Oil and Gas Producing Activities - ICAI (PDF)
Link for Annual Report - ONGC - FY 2019-20 (PDF)
Link for Annual Report - India Power Corporation Limited - FY 2019-20 (PDF)
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
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 Sarpabushana (76959 01946 / 98802 22208) for being part of FT3 - BIndAS WhatsApp group.
FT3 - BIndAS - Day 6 - 10-07-2021 - Saturday (Final Session) - Registration Link given below:
GKR
09th JULY 2021
Friday
Excellent session which enriched the knowledge on the standards.
ReplyDeleteThanks a lot sir!!!
Rate Regular Asset is a very conflicting subject. Power corporation bills to consumers go unquestioned as the jugglery is not aware by the consumer. Besides it is a highly controversial subject when the contracts are entered by one Govt and the next Govt takes controversial steps by cancelling agreements and are later subjected to legal scrutiny.
ReplyDeleteRegarding exploration for and evaluation of mineral resources ONGC is a Govt of India Navaratna company and any ups and downs are to the exchequer. But the worst thing is the BIG entrepreneur/s like Reliance exploration in spite of many wrong claims many elected heads rolled down due to favorable decisions of the political junta
None of the standards standalone will work but the auditor is at risk showing the rule book. Your explanations are highly commendable. Thanks for sharing valuable inputs which otherwise would not have been possible, leave alone the preparation for exams
The two standards needs to have domain knowledge of the industry operations. However the cardinal principles of identification, Definition, Measurement and reporting issues are well explained with Practical case studies of ONGC and India Power Corporation make it highly insightful and interesting with your crisp and well articulated presentation in one session !! Grateful for your time, efforts, passion and mission of empowering the professionals in fresh hours of early morning served at our desktops. !!
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