20th Feb 2022 Sunday - 12 Noon onwards - WEBINAR - Ind AS 20 - Accounting for Government Grants & Disclosure of Government Assistance

Folks,

Registration Link for ICMAI Members:- Click below

https://eicmai.in/Webinar_Portal/Members/Memberlogin.aspx

Registration Link for Students / Non-Members:- Click below

https://eicmai.in/Registration-Webint/

NOTE: 

Members / Students / Non-Members are requested to join the live event through the registration link to get the CEP hours credit. 

The registration link will be activated 60 Minutes before the scheduled time.

 

FT14 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV- 18th FEB 2022 - Fixed Income Securities

Folks,

Herewith I have given below the link for Batch XIV - 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/1IcCoBiqRwgDsQ_ymgBnoc0tmestF8P6e/view?usp=sharing

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

https://docs.google.com/spreadsheets/d/1ljGV1ORkI_eDM30lkt-ST4ShkY6l5I3p/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for Master Circular on Guidelines for Issue of Commercial Paper - RBI (HTML)

https://rbidocs.rbi.org.in/rdocs/Notification/PDFs/78345.pdf

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 FT14 WhatsApp group. 

Dr GKR

18th FEB 2022

Friday

FT14 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV - 17th FEB 2022 - Option Valuation

Folks,

Herewith I have given below the link for Batch XIV - 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/1WQLWuhGY0F7ppU7bvgE7ADiWlFeFsN64/view?usp=sharing

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

https://docs.google.com/spreadsheets/d/1acwcjmXh10OX0cxYcpDbRYGLOc_9WJ_w/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

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 FT14 WhatsApp group. 

Fast Track Webinar Series - IBBI Valuation Exam (S/FA) - Registration Link Below - FT14 - Day 5 - FINAL Session - 18th FEB 2022 (Friday) - 08:30 am onwards:

https://meeting.zoho.in/meeting/register?sessionId=1341092769

Dr GKR

17th FEB 2022

Thursday

FT14 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV - 16th FEB 2022 - 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/10MeJVWphsgLhmAkjP0OSjYi_0O3kLGij/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://docs.google.com/spreadsheets/d/1LtXWX7Za1ZDjoecpewRopH2WpZ-AcGj3/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

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 FT14 WhatsApp group. 

Day 4 - Fast Track Valuation Webinar Series - Registration Link given below - FT14 - 17th FEB 2022 - Thursday - 08:30 am - 

https://meeting.zoho.in/meeting/register?sessionId=1318448211

Dr GKR

16th FEB 2022

Wednesday

FT14 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV- 15th FEB 2022 - TUESDAY - 8:30 am - Valuation Approaches and Methods

Folks,

Herewith I have given below the link for Batch XIV - 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

Link for GKR Notes / BGM used in Day 2 - FT14 - Webinar

https://drive.google.com/file/d/1oedt-8CzfS0qb-KPidQXUdIDZetqy7wM/view?usp=sharing

Link for GKR Excel Worksheet used in Day 2 - FT14 - Webinar

https://docs.google.com/spreadsheets/d/1-4FsAiARHkK0U4gpGjPES2jIrQb3R7A3/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for International Private Equity and Venture Capital Valuation Guidelines - IPEV (PDF) - December 2018

http://www.privateequityvaluation.com/Portals/0/Documents/Guidelines/IPEV%20Valuation%20Guidelines%20-%20December%202018.pdf?ver=2018-12-21-085233-863&timestamp=1545382360113

Link for International Valuation Standards - IVSC (PDF) - January 2020

https://www.rics.org/globalassets/rics-website/media/upholding-professional-standards/sector-standards/valuation/international-valuation-standards-rics2.pdf

Link for CBV Institute Practice Standard No 110 - Valuation Reports (PDF) - June 2009

https://cbvinstitute.com/wp-content/uploads/2020/02/Practice-Standard-No.-110-E-2009.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 Sarpabhusana (98802 22208) for being part of FT14 WhatsApp group. 

FT14 - Day 3 - 16th FEB 2022 - WEDNESDAY - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1328587378

GKR

15th FEB 2022 | Tuesday

FT14 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV - 14th FEB 2022 - MONDAY - 8:30 am

Folks,

Herewith I have given below the link for Batch XIV - Day 1 - Webinar Material used in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2017"

Professional/Business Ethics and Standards (Applicable 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

Link for GKR Webinar Material on Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2017 (PDF)

https://drive.google.com/file/d/1RwK-T4YGnHmasM5Lfp7kQT9vKBu3cG5P/view?usp=sharing

Link for GKR MS Excel Worksheet Solutions for Day 1 - FT14 Webinar Questions

https://docs.google.com/spreadsheets/d/1fRhAvaW3e7gY31s_PVHZ_4lMItOy4TzQ/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for Valuation Examinations Frequently Asked Questions - IBBI (PDF)

https://www.ibbi.gov.in/uploads/faqs/FAQsonValuationxaminations.pdf

Link for THE COMPANIES (REGISTERED VALUERS AND VALUATION ) RULES, 2017 - updated 13-11-2018 - IBBI (PDF)

https://ibbi.gov.in//webadmin/pdf/legalframwork/2018/Nov/The%20Companies%20(Registered%20Valuers%20and%20Valuation)%20Rules,%202017%20(Upto%2013.11.2018)_2018-11-19%2016:13:01.pdf

Link for IBBI Valuation Syllabus - IBBI (PDF)

https://www.ibbi.gov.in/SFAsyllabuswef01062020.pdf

Link for IBBI Guidelines on Use of Caveats, Limitations and Disclaimers by the Registered Valuers in Valuation Reports - IBBI (PDF)

https://ibbi.gov.in/uploads/legalframwork/e5e1300db2dd6a8bebe289ba579a7c14.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

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) CA  for being part of FT14 WhatsApp group. 

FT14 - Day 2 - 15th FEB 2022 - Tuesday - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1318427481

GKR

Monday | 14th FEB 2022

FT1 - FAFD - Day 3 (Final Session) - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Forensic Accounting & Fraud Detection - 1st Batch - 3rd Feb 2022 - Thursday

Folks,

Herewith I have given below the link for 1st Batch - Day 3 (Final Session) - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Forensic Accounting & Fraud Detection on "Data Analytics"

• 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 Data Analytics - (PDF)

https://drive.google.com/file/d/1KyU8rSuANPYBquRHYKxH3aw4mlJ7HCp3/view?usp=sharing

Sample Forensic Report - (PDF)

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

Data Analysis - Practical Case Studies - (PDF)

https://pqc.icai.org/assets/announcement_files/1550139967.pdf

Study on FAFD - (PDF)

https://pqc.icai.org/assets/announcement_files/1550140046.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 FT1 - Insolvency WhatsApp group. 

Dr GKR

3rd FEB 2022

Thursday

FT1 - FAFD - Day 2 - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Forensic Accounting & Fraud Detection - 1st Batch - 2nd Feb 2022 - Wednesday

Folks,

Herewith I have given below the link for 1st Batch - Day 2 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Forensic Accounting & Fraud Detection on "Data Analytics"

• 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 Data Analytics - (PDF)

https://drive.google.com/file/d/1plip2fTTKZImA1vyz-SG4coIuBpGEi4x/view?usp=sharing

An evaluation of Forensic Accountant's role in legal proceedings - (PDF)

https://repository.nwu.ac.za/bitstream/handle/10394/9839/Slot_J.pdf?sequence=1&isAllowed=y

Benford's Law - Wiley - (PDF)

http://library.wbi.ac.id/repository/34.pdf

Central Bank Digital Currency - RBI - (PDF)

https://rbidocs.rbi.org.in/rdocs/Speeches/PDFs/CBDC22072021414F2690E7764E13BFD41DF6E50AE0AE.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 FT1 - Insolvency WhatsApp group. 

Fast Track Webinar Series - Certificate Course on Forensic Accounting & Fraud Detection - Batch I - Day 3 (Final Session)- 3rd Feb 2022 - Wednesday - 07:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1368321671

Dr GKR

2nd FEB 2022

Wednesday

FT1 - FAFD - Day 1 - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Forensic Accounting & Fraud Detection - 1st Batch - 1st Feb 2022 - Tuesday

Folks,

Herewith I have given below the link for 1st Batch - Day 1 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Forensic Accounting & Fraud Detection on "Fundamentals of Forensic Accounting; Fraud related Concepts"

• 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 Fundamentals of Forensic Accounting; Fraud related Concepts - (PDF)

https://drive.google.com/file/d/1DYJHpmv2oIo7fesmZlPHj2y_istCfqfP/view?usp=sharing

Master Circular on Frauds - Classification & Reporting - RBI - (PDF)

https://rbidocs.rbi.org.in/rdocs/notification/PDFs/01M83AE833C281C44A099AAACF2EAB14824.PDF

Frauds in the Banking Sector: Causes, Concerns and Cures - RBI - (PDF)

https://rbidocs.rbi.org.in/rdocs/Speeches/PDFs/DGKCAF290713.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 FT1 - Insolvency WhatsApp group. 

Fast Track Webinar Series - Certificate Course on Forensic Accounting & Fraud Detection - Batch I - Day 2 - 2nd Feb 2022 - Wednesday - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1329789917

Dr GKR

1st FEB 2022

Tuesday