FT16 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVI - 30th DEC 2022 - 08:30 AM - Intangible Assets

Folks,

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

Syllabus covered in IBBI Valuation Course (2022 Syllabus) for Intangible Assets - (Min 5 Marks to Max 8 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

Link for GKR Material on Valuation of Intangible Assets (PDF)

https://drive.google.com/file/d/1Z8Z-wkhqPJbDnQ_kV6m1hY5EYozUhfy4/view?usp=share_link

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)

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

• 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

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Rahul / Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.

Last Day - Fast Track Valuation Webinar Series - Registration Link given below - FT16 - 31st DEC 2022 - Saturday - 08:30 am - 

https://meet.zoho.in/JhWSRPfxMj

Dr GKR

30th DEC 2022

Friday

FT16 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVI- 27th DEC 2022 - TUESDAY - 08:30 am - Valuation Approaches and Methods

Folks,

Herewith I have given below the link for Batch XVI - 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 - FT16 - Webinar

https://drive.google.com/file/d/1VodkQB2S0KnJkocHRkodiq7u9g0gVjyx/view?usp=share_link

Link for GKR Excel Worksheet used in Day 2 - FT16 - Webinar

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

https://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 2022

https://www.appraisers.org/docs/default-source/default-document-library/ivsc-effective-31-jan-2022.pdf?sfvrsn=16c86ad4_2

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 Rahul / Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.

FT16 - Day 3 - 28th DEC 2022 - WEDNESDAY - 08:30 am - Registration Link is given below:

https://meet.zoho.in/JhWSRPfxMj

GKR

27th DEC 2022 | Tuesday

FT16 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVI - 26th Dec 2022 - MONDAY - 8:30 am

Folks,

Herewith I have given below the link for Batch XVI - 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/1Ys1hE5JrN1Zmh6qLCYn67s8TVksRRoPF/view?usp=share_link

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

https://docs.google.com/spreadsheets/d/1ltbAJZcJ5XIpDJpDtGhus4KCdvucg5Bg/edit?usp=share_link&ouid=108789282428673992416&rtpof=true&sd=true

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

https://ibbi.gov.in/uploads/faqs/Final%20FAQs%20Phase%204%20wef%2001072022.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 (1st July 2022 onwards) - IBBI (PDF)

https://www.ibbi.gov.in/uploads/exams/SFA%20Syllabus%20wef%2001072022.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 Rahul / Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.

FT16 - Day 2 - 27th Dec 2022 - Tuesday - 08:30 am - Registration Link is given below:

https://meet.zoho.in/JhWSRPfxMj

GKR

Monday | 26th Dec 2022

Digital Rupee நாட்டுக்கு ஆபத்தா? | Digital Rupee | Digital Currency | Money | Dr GKR

Folks,

Herewith I have given below the link in YouTube for 11 minute video on Digital Rupee - e₹

https://www.youtube.com/watch?v=pc4YRoooV3s

Dr GKR 

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 6 - VISA for DISA - 14th DEC 2022 - Wednesday

Folks,

Herewith I have given below the link for ISA (Old & New Syllabus) - Day 6 - VISA for DISA - ICAI Information Systems Audit Course - 14th DEC 2022 Wednesday - on "Emerging Technologies"

Covering the following latest topics: ABCD/IRP of Technology

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

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

• 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) (53 MCQs)

https://drive.google.com/file/d/1vyzUUlyXCgYf4A2_i3ygNmXJSD5hZb_A/view?usp=share_link

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 Accounting 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

Link for ICAI (ISA New) Study Material  (PDF)

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

Link for ICAI (ISA Old) 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

Dr GKR

14th Dec 2022

Wednesday

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 5 - VISA for DISA - 13th DEC 2022 - Tuesday

Folks,

Herewith I have given below the link for ISA (Old & New Syllabus) - Day 5 - VISA for DISA - ICAI Information Systems Audit Course - 13th DEC 2022 - Tuesday 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) - 54 MCQs

https://drive.google.com/file/d/1dYGd_5uou6X8wh8ou3TSUh9qgIlSGP14/view?usp=share_link

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

Dr GKR

13th Dec 2022

Tuesday

On 9th Dec 2022, Friday At Pune for National Conference on IBC
Presenting a topic on "Transaction Audit and Forensic Engagements under IBC"

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 4 - VISA for DISA - 12th DEC 2022 - Monday

Folks,

Herewith I have given below the link for ISA (Old & New Syllabus) - Day 4 - VISA for DISA - ICAI Information Systems Audit Course - 12th DEC 2022 - Monday 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) - 60 MCQs

https://drive.google.com/file/d/10sKAS8vctzFA9VKYcTukAAT2HiGzX1vE/view?usp=share_link

Additional Reference Material:

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

https://csc-knu.github.io/sys-prog/books/Andrew%20S.%20Tanenbaum%20-%20Computer%20Networks.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

Dr GKR

12th Dec 2022

Monday

At Mumbai while addressing valuers on
Valuation of Intangible Assets

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 3 - VISA for DISA - 07th DEC 2022 - Wednesday - Systems Development, Acquisition, Implementation and Maintenance Application Systems Audit

Folks,

Herewith I have given below the link for ISA (Old & New Syllabus) - Day 3 - VISA for DISA - ICAI Information Systems Audit Course - 07th DEC 2022 - 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) - 43 MCQs

https://drive.google.com/file/d/1Cc2-BIgJLiVcqXEMSjhZyetZaWMLtZQu/view?usp=share_link

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

https://www.mlsu.ac.in/econtents/16_EBOOK-7th_ed_software_engineering_a_practitioners_approach_by_roger_s._pressman_.pdf

Dr GKR

07th Dec 2022

Wednesday

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 2 - VISA for DISA - 06th DEC 2022 - Tuesday - Governance and Management of Enterprise Information Technology, Risk Management, Compliance and Business Continuity Management

Folks,

Herewith I have given below the link for Fast Track Webinar Series for ISA (Old & New Syllabus) - Day 2 - VISA for DISA - ICAI Information Systems Audit 2.0 / 3.0 Course - 06th DEC 2022 - 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 VISA for DISA - GKR Webinar Material on GRC (PDF)

https://drive.google.com/file/d/1fJGCcHy9zY-yk3NP9m3KdRlpox8zGb4_/view?usp=share_link

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 Rahul / Venkatesh (75502 25226) for being part of FT13 - VISA for DISA WhatsApp group.

Dr GKR

06th Dec 2022

Tuesday

FT13 - Fast Track Webinar Series - ICAI Information Systems Audit Course - (Old & New Syllabus) - Batch XIII - Day 1 - VISA for DISA - 05th DEC 2022 - Monday

Folks,

Herewith I have given below the link for presentation made for ISA (Old & New Syllabus) - Day 1 - VISA for DISA - ICAI Information Systems Audit Course - 05th DEC 2022 - 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 VISA for DISA - GKR Course Material on IS Audit Process (PDF)

https://drive.google.com/file/d/1xodXSL18s9EguDyOklIjga4KQ3LEciMt/view?usp=share_link

Additional Reading Material for AT Exam

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

Miscellaneous Practice Questions with Answers - MCQ - NPTEL (PDF)

https://archive.nptel.ac.in/content/storage2/courses/106108103/pdf/Multiple_Choice_Questions/mcq_m12.pdf

ICAI - ISA - AT Announcement - Dec 2022 - ICAI (PDF)

https://resource.cdn.icai.org/72193exan-dec22-isaat.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Rahul / Venkatesh (75502 25226) for being part of FT13 - VISA for DISA WhatsApp group.

Dr GKR

05th DEC 2022

Monday