Wednesday, June 9, 2021

FT - BIndAS - Day 3 - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Ind AS - June Batch - 09th JUNE 2021 - Wednesday - Ind AS 20 & Ind AS 16

Folks,

Herewith I have given below the link for BIndAS June Batch - Day 3 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Indian Accounting Standards on "Ind AS 20 - Accounting for Government Grants and Disclosure of Government Assistance" & "Ind AS 16 - Property, Plant & Equipment"


Link for GKR Worksheet BIndAS Webinar Workings (XLS)

Link for GKR Ind AS 20 (PDF)

Link for GKR Ind AS 16 (PDF)

Link for Ind AS 20 - ICAI (PDF)

Link for Ind AS 16 - ICAI (PDF)

Link for Tata Motors Limited - AR  - 2019-20 - Tata Motors (PDF)

Link for ONGC - AR - 2019-20 - ONGC (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 Sarpabushana (76959 01946 / 98802 22208) for being part of FT - BIndAS WhatsApp group. 

FT - BIndAS - Day 4 - 10th June 2021 -Thursday - Registration Link given below:

GKR
09th JUNE 2021
Wednesday



Tuesday, June 8, 2021

FT - BIndAS - Day 2 - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Ind AS - June Batch - 08th JUNE 2021 - Tuesday - Ind AS 24 & Ind AS 21

Folks,

Herewith I have given below the link for BIndAS June Batch - Day 2 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Indian Accounting Standards on "Ind AS 24 - Related Party Disclosures" & "Ind AS 21 - The Effects of Changes in Foreign Exchange Rates"


Link for Ind AS 24 - ICAI (PDF)

Link for Ind AS 21 - ICAI (PDF)

Link for Dr Reddy's Laboratories Limited - AR  - 2019-20 - Dr Reddy's (PDF)

Link for Oil India Limited - AR - 2018-19 - OIL (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 Sarpabushana (76959 01946 / 98802 22208) for being part of FT - BIndAS WhatsApp group. 

FT - BIndAS - Day 3 - 9th June 2021 - Wednesday - Registration Link given below:

GKR
08th JUNE 2021
Tuesday



Monday, June 7, 2021

FT - BIndAS - Day 1 - Fast Track Webinar Series by Dr GKR for ICAI Certificate Course on Ind AS - June Batch - 07th JUNE 2021 - Monday - Ind AS 41 & Ind AS 37

Folks,

Herewith I have given below the link for BIndAS June Batch - Day 1 - Presentation made in Fast Track Webinar Series for ICAI Certificate Course on Indian Accounting Standards on "Ind AS 41 - Agriculture" & "Ind AS 37 - Provisions, Contingent Liabilities & Contingent Assets"


Link for Ind AS 41 - ICAI (PDF)

Link for Ind AS 37 - ICAI (PDF)

Link for Venky's India Limited - AR  - 2019-20 - VENKYS (PDF)

Link for Tata Coffee India Limited - AR - 2018-19 - Tata Coffee (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 Sarpabushana (76959 01946 / 98802 22208) for being part of FT - BIndAS WhatsApp group. 

FT - BIndAS - Day 2 - Tuesday - Registration Link given below:

GKR
07th JUNE 2021
Monday





FT12 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 06th JUNE 2021 - Sunday - Situation Specific Valuation

Folks,

Herewith I have given below the link for Batch XII - 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 Webinar Series – Exam Oriented Practical approach to Valuation – Discounted Cash Flow - Case Studies – 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

Link for GKR Material on Situation Specific Valuation (PDF)
https://drive.google.com/file/d/1vespxtW13RRAP3UeAkoh0g9NZ1gKNWBj/view?usp=sharing

Link for GKR Excel Worksheet on Mini Cases on SSV (Spreadsheet)

Valuation : Professionals Insight - Series 1 - ICAI (PDF)

Valuation : Professionals Insight - Series 2 - ICAI (PDF)

Valuation : Professionals Insight - Series 3 - ICAI (PDF)

Valuation : Professionals Insight - Series 4 - ICAI (PDF)

Valuation : Professionals Insight - Series 5 - ICAI (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 (76959 01946 / 98802 22208) for being part of FT11 WhatsApp group. 

GKR
07th JUNE 2021
Monday






Saturday, June 5, 2021

FT12 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 5th JUNE 2021 - Fixed Income Securities

Folks,

Herewith I have given below the link for Batch XII - 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)

Link for GKR Excel Worksheet on Valuation of Bonds (Spreadsheet)
Link for FAQ on Commercial Paper - RBI (HTML)

Link for FAQ on Fixed Income Securities - FIMMDA (HTML)

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 FT11 WhatsApp group. 

FT12 - Day 6 - Final Session - 6th JUNE 2021 (Sunday) - 08:30 am - Registration Link is given below:

https://meeting.zoho.in/meeting/register?sessionId=1322761079


Dr GKR
5th JUNE 2021
Saturday



FT12 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 4th JUNE 2021 - Option Valuation

Folks,

Herewith I have given below the link for Batch XII - 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)

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

ICAI - Technical Guide on Valuation (PDF) - 2018 Edition

ICAI - Technical Guide on Valuation (PDF) - 2021 Edition

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 FT12 WhatsApp group. 

FT12 - Day 6 Session - 6th JUNE 2021 - 08:30 am - Registration Link is given below:

Dr GKR
5th JUNE 2021 
Saturday



Thursday, June 3, 2021

FT12 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 3rd June 2021 - Intangible Assets

Folks,

Herewith I have given below the link for Batch XII - 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)

Link for IND AS 38 - MCA (PDF)

Link for GKR Excel Worksheet on Bottom-up Beta - Excel Workbook (XLS)

Link for Technical Guide to Valuation - ICAI (PDF) - Revised Edition 2021

Link for Bottom-up Beta (A focused approach to risk-reward relationship) - Haribhakti Group (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 FT12 WhatsApp group. 

FT12 - Day 4 - 4th JUNE 2021 - Friday - 08:30 am - Registration Link is given below:

Dr GKR
3rd June 2021
Thursday



Wednesday, June 2, 2021

BINDAS - Fast Track Webinar Series - ICAI Certificate Course on Ind AS - 7th June 2021 - Registration Link

 

FT12 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 2nd June 2021 - Wednesday - 8:30 am

Folks,

Herewith I have given below the link for Batch XII - 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 / Material used in Day 2 - FT12 - Webinar

Link for GKR Excel Worksheet used in Day 2 - FT12 - Webinar

Link for Guidelines on Use of Caveats, Limitations and Disclaimers by the Registered Valuers in Valuation Reports - IBBI (PDF) - 1st September 2020

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

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

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 FT12 WhatsApp group. 

FT12 - Day 3 - 3rd June 2021 - Thursday - 08:30 am - Registration Link is given below:

GKR
2nd JUNE 2021 | Wednesday



Tuesday, June 1, 2021

Refresher Course on IBBI Limited Insolvency Exam - Guntur Branch of SIRC of ICAI - Day 1 Session - 31st May 2021 - IP, IPA, IU Regulations

Folks,

Herewith I have given below the link for Virtual Refresher Course - Organised by Guntur Branch of SIRC of ICAI - Day 1 - Presentation made for IBBI Limited Insolvency Exam on "IP, IU & IPA Regulations"
  • 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 IP, IU & IPA Regulations - (PDF)
https://drive.google.com/file/d/1Z0TPuTesECFoxBMLB0_ukPnrm7Fn2at4/view?usp=sharing

Link for IBBI (Information Utilities) Regulations, 2017 - Amended upto 13-11-2020 - IBBI (PDF)

Link for IBBI (Insolvency Professionals) Regulations, 2016 - Amended upto 01-07-2020 - IBBI (PDF)

Link for IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 - Amended upto 24-04-2020 - IBBI (PDF)

Link for IBBI (Insolvency Professional Agencies) Regulations, 2016 - Amended upto 23-07-2019

Link for Usage of IU services by Insolvency Professionals - NeSL (PDF)

Kindly post your comments, suggestions, queries & review of the webinar session below this post. Happy Reading | Please contact CA J Srinivasa Rao (97051 76175) / CA Ravi Teja (98856 87058) for being part of Virtual Refresher Course on Limited Insolvency Exam


Dr GKR
31st MAY 2021
Monday




FT12 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XII - 01st JUNE 2021 - TUESDAY - 8:30 am

Folks,

Herewith I have given below the link for Batch XII - 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, 2017"

Professional/Business Ethics and Standards (New 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)

Link for GKR MS Excel Worksheet Solutions for Day 1 - FT12 Webinar Questions

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

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

Link for IBBI Valuation Syllabus - IBBI (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) for being part of FT12 WhatsApp group. 

FT12 - Day 2 - 2nd June 2021 - Wednesday - 08:30 am - Registration Link is given below:

GKR
Tuesday | 01st June 2021



Fast Track Webinar Series for Online Proficiency Self-Assessment Test (OPSAT) conducted by IICA - 25th to 28th June 2025

  Fast Track Webinar Series for INDEPENDENT DIRECTORS to qualify for Online Proficiency Self Assessment Test conducted by IICA 25th to 28th ...