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
Saturday, February 19, 2022
20th Feb 2022 Sunday - 12 Noon onwards - WEBINAR - Ind AS 20 - Accounting for Government Grants & Disclosure of Government Assistance
Friday, February 18, 2022
FT14 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV- 18th FEB 2022 - Fixed Income Securities
Folks,
- 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
Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work
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.
Thursday, February 17, 2022
FT14 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV - 17th FEB 2022 - Option Valuation
Folks,
- 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
Your acknowledgement (with your name, location & contact no) in this blog by few words will be an encouragement for this Hard Work
Wednesday, February 16, 2022
FT14 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XIV - 16th FEB 2022 - Intangible Assets
Folks,
- 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
Tuesday, February 15, 2022
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,
- 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
- 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
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.
Monday, February 14, 2022
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,
- 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
- 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
Thursday, February 3, 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,
- 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
Wednesday, February 2, 2022
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,
- 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
Tuesday, February 1, 2022
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,
- 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
FT19 - VISA for DISA - Day 6 - Fast Track Webinar Series - ICAI Information Systems Audit for July 2024 AT Exam - 6th July 2024 - Saturday - Module 6 - Emerging Technologies
Folks, Herewith I have given below the link for I SA (3.0) - Day 6 - Fast Track Webinar Series - 6th JULY 2024 - Satur day - Presentati...