ITSA - ICSI - Dr GKR - Webinar - Crash Course - Module 2 - Paper 4 - 21st July 2020 - Lesson 1 : Information Technology law

Folks,

Herewith I have given below the link for the material used in today's morning webinar on Lesson 1: Information Technology law.

Kindly share your feedback before downloading.

GKR Presentation Link

https://drive.google.com/file/d/1VfKtKtehS2wSCt7Afa5W2kOwsATVMBSE/view?usp=sharing

Youtube Video Link
https://www.youtube.com/watch?v=F1nO7dHLGmU&t=3270s

Dr GKR

FT7 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 20th July 2020

Folks,

Herewith I have given below the link for Batch VII - Day 5 - 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 (DCF) Webinar Series – Exam Oriented Practical approach to Valuation – Discounted Cash Flow - Case Studies
• PINNACLE (FIS) Webinar Series – Exam Oriented Practical approach to Valuation – 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

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group. 

Dr GKR

FT7 - Day 4 (Evening) - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 19th July 2020

Folks,

Herewith I have given below the link for Batch VII - Day 5 (Evening) - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "FIXED INCOME SECURITIES"

FIXED INCOME SECURITIES (7 Marks)

• 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

Dr GKR Presentation Link

https://drive.google.com/file/d/1IpGpVr2YkbJEcKfWPotJycSFMSeqfLXJ/view?usp=sharing

Dr GKR Worksheet Link
https://drive.google.com/file/d/1RQXNGgv2IKWHqUwoFOenCWRhfRJn0Ojc/view?usp=sharing

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group. 

Dr GKR

FT7 - Day 4 (Morning) - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 19th July 2020

Folks,

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

Option Valuation : (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 
• This chapter carries 4 to 6 marks in IBBI Valuation Exam
• 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

Dr GKR Presentation Link

Dr GKR worksheet Link

Reference 1: Page 78 – Valuation of Options | Technical Guide on Valuation | ICAI

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

Reference 2: Page  122 – Overview on Valuation of Options| Professionals Insight | ICAI
https://resource.cdn.icai.org/51396vsb41086.pdf

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group. 

Dr GKR

19th July 2020 (Morning)

Sunday

FT7 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 18th June 2020

Folks,

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

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 Intangible Assets (PDF):

Link for IND AS 38 (PDF)

GKR Worksheet Link

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

Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group. 

Dr GKR

18th JULY 2020

Saturday

FT7 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 17th July 2020

Folks,

Herewith I have given below the link for Batch VII - 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

GKR Presentation Link

GKR Worksheet Link

Dr GKR

17th July 2020 

Friday

FT7 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VII - 16th July 2020

Folks,

Herewith I have given below the link for Batch VII - Day 1 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "Model Code of Conduct & The Companies (Registered Valuers and Valuation) Rules, 2020"

Professional/Business Ethics and Standards (New Syllabus from 1st June 2020)

• 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

Judicial Pronouncements on Valuation – (2 Marks)

• Miheer H. Mafatlal Vs. Mafatlal Industries Ltd. (1997) 1 SCC 579
• Hindustan Lever Employees' Union Vs. Hindustan Lever Limited and Ors
• Brooke Bond Lipton India Ltd. (1999) 98 Comp Cas 496 (Cal)
• Dinesh Vrajlal Lakhani Vs. Parke Davis (India Ltd.) (2005) 124 Comp Case 728 (Bom HC)
• Dr. Mrs. Renuka Datla Vs. Solvay Pharmaceutical B.V. and Ors.
• G.L. Sultania and Another Vs. The Securities and Exchange Board of India

• 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

GKR Presentation Link

The Companies (Registered Valuers & Valuation) Rules, 2017 - Link

GKR Worksheet Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT7 WhatsApp group. 

Dr GKR

16th July 2020

FICCI - 20 Hours Special Digital Course in Goods & Service Tax - 20th July to 31st July 2020 - Registration

3rd Webinar on Indian Accounting Standards - IND AS 113 - Fair Value Measurement - Dr GKR - ICMAI - 13th July 2020

Folks,

Herewith I have given below the link for the 3rd Webinar Material for IND AS 113 - Fair Value Measurement.  Kindly Share your feedback before downloading.

IND AS 113 - MCA Link

https://drive.google.com/file/d/1bMbLccEzT3vWKP5R-rJ2MKcxYIyyCWN8/view?usp=sharing

GKR Presentation Link

https://drive.google.com/file/d/1BbTznKp9uY0_MbboMnqPrO7G2TbymonT/view?usp=sharing

Dr GKR

Special IND AS Webinar - Dr GKR - 12th July 2020 - Sunday - IND AS 36, 38, 103, 109 &113

Dear Folks,

Herewith I have given the link for the material used in Special IND AS Webinar exclusively for Fast Track Webinar Participants held on 12th July 2020 from 06 pm to 08 pm on IND AS 36, 38, 103, 109 & 113 for IBBI Valuation Exam (S/FA).

Kindly share your feedback before downloading.

GKR - IND AS - MCQ link for download

https://drive.google.com/file/d/19F9b7jpHSvI237ds4Dd1p2YXbEGZspJW/view?usp=sharing

Dr GKR

FT7 - Fast Track Webinar Series for IBBI Valuation Exam (S/FA) - Batch VII - 16th July 2020 (THU) - Registration

2nd Webinar on Indian Accounting Standards - IND AS 38 - Intangible Assets - Dr GKR - ICMAI - 12th July 2020

Folks,

Herewith I have given below the link for the 2nd Webinar Material for IND AS 38 - Intangible Assets.  Kindly Share your feedback before downloading.

MCA

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

GKR Presentation

https://drive.google.com/file/d/1j07kzHmNT9TXhVvVmCi-Pa_oSHYdtamA/view?usp=sharing

Dr GKR

1st Webinar on Indian Accounting Standards - IND AS 36 - Impairment of Assets - Dr GKR - ICMAI - 10th July 2020

Folks,

Herewith I have given below the link for the Webinar Material for IND AS 36 - Impairment of Assets.  Kindly Share your feedback before downloading.

MCA
https://drive.google.com/file/d/1W6gW8TauxZT3jEd1LQ-7Zv0F3KymkIQe/view?usp=sharing

GKR Presentation
https://drive.google.com/file/d/1gXnOqLzc7pDHjaaW8Tk1jRDo5Kpv8rav/view?usp=sharing

Dr GKR

"Bullet Proof" Valuation Report - by Dr GKR - IOV RVF - 5th July 2020 - Sunday - 11 am to 1 pm

Folks,

Herewith I have given below both the links for the material used in the Continuing Education Program of IOV-RVF under the topic "Bullet-Proof" Valuation Report

GKR Presentation Link

https://drive.google.com/file/d/1A40o79mNqAqfDD9dpEkMz-_VePzvAO0j/view?usp=sharing

The Draft Bill Link

https://drive.google.com/file/d/1N4ldcAN1FmFQgknK2u3v6RMppamD8qHe/view?usp=sharing

Kindly share your feedback in the comments.

Dr GKR

FT6 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 2nd July 2020

Folks,

Herewith I have given below the link for Batch V - 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 (DCF) Webinar Series – Exam Oriented Practical approach to Valuation – Discounted Cash Flow - Case Studies
• PINNACLE (FIS) Webinar Series – Exam Oriented Practical approach to Valuation – 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

GKR Presentation Link

GKR Worksheet Link

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT6 WhatsApp group. 

Dr GKR

FT6 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch VI - 1st July 2020

Folks,

Herewith I have given below the link for Batch VI - Day 5 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (SFA) on "FIXED INCOME SECURITIES"

FIXED INCOME SECURITIES - New Syllabus

• 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
• RBI Site link for Commercial Paper FAQs 

• For FAQ on Fixed Income Securities – FIMMDA link 
• Dr GKR Presentation Link
• FIMMDA  - Valuation of Investments  - RBI Circular – link below
• GKR Worksheet Link
• 
  

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact Dr S Dhanapal (96770 22712) for being part of FT6 WhatsApp group. 

Dr GKR