Special Webinar on SME Listing - 8th Feb 2024 - 06:00 pm - Thursday

 

BSE India, CVA India & Zoho Corp jointly invites you for
Special Webinar
on
SME Listing

Date : Thursday; 8th FEB 2024

Timings: 06:00 pm - 07:00 pm

Moderator : CA VV Sampath Kumar

Special Address : CA AV Arun, Secretary, SIRC of ICAI

Speakers :

1. Shri Anand Chari, Deputy General Manager, BSE SME & Startups
2. CA Krishna Kumar R, Investment Banker
3. Dr Gopal Krishna Raju, Chartered Accountant

Registration Fees: Nil | Seats fast filling | Click the link below  to register:
https://meet.zoho.in/pbxgV3iUMr
On registration you will get joining link in your registered email ID

Powered by ZOHO | Kindly share with your known friends and professional groups

Ind AS 36 - Impairment of Assets - 11th Feb 2024 - Sunday - 08:30 am - 09:30 am

CVA India & Zoho Corp jointly invites you for

Sunday Special Webinar
on
Ind AS 36 - Impairment of Assets

Date : Sunday, 11th FEB 2024

Timings: 8:30 AM - 9:30 AM

Special Guest : CA J Sadagopan, DGM & CFO, City Union Bank Ltd

Moderator : CA VV Sampath Kumar

Speaker : CA Dr Gopal Krishna Raju

All are Welcome | No Fees | Seats fast filling | Click the link below  to register:
https://meet.zoho.in/RyKj8pSfIu

Powered by ZOHO | Kindly share with your known friends and professional groups

Alarm to Alarming to Panic - Byju's Case Study - in Tamil - YouTube

 

YouTube Link

https://youtu.be/ttgZ4bpvMX0?si=eku8YuIOqy4lDk3h

FT3 - Day 5 - Fast Track Webinar Series by Dr GKR for SEBI-NiSM Social Auditor Certification Exam - Batch III - 26th JAN 2024 - Friday - 08:30 AM

Folks,

Herewith I have given below the link for RACE for SACE - Batch III - Day 5 - Presentation made in Fast Track Webinar Series for SEBI - NiSM Social Auditor Certification Exam (SACE) on 

"Social Impact Assessment"

• 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 Chapter 7 - Social Impact Assessment - PPT (PDF)

https://drive.google.com/file/d/1293ob6Kcv8s2noGvnU5YDPPS2fefJvYU/view?usp=sharing

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

Happy Reading | Please contact Venkatesh (75502 25226) for being part of FT3 - SACE WhatsApp group.

Dr GKR

26th JAN 2024 | Friday

FT18 - Day 5 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVIII - 2nd FEB 2024 - Friday - 08:30 AM - Fixed Income Securities

Folks,

Herewith I have given below the link for Batch XVIII - 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.

Link for GKR Material on Valuation of Bonds (PDF)

https://drive.google.com/file/d/1DGUujF2Raxqp_aYHpLcdCdlMb1Li5g3F/view?usp=sharing

Link for Master Direction on Classification, Valuation and Operation of Investment Portfolio of Commercial Banks - RBI (PDF)

https://rbidocs.rbi.org.in/rdocs/notification/PDFs/81MDBANKS25082021BC0CC10147494B67ADAA6285904566BB.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 2023 - FIMMDA (PDF)

https://www.fimmda.org/Uploads/general/FIMMDA_VOI_Circular_for_2023_Updated_as_on_31-03-2023.pdf

Discussion Paper on ECL framework for Provisioning by Banks - RBI (PDF)

https://rbidocs.rbi.org.in/rdocs/Publications/PDFs/DPECL160012023AE79B7B546C94715AA8468B0811096F5.PDF

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

Happy Reading | Please contact Venkatesh (75502 25226) for being part of FT18 - Valuation - WhatsApp group.

Dr GKR

2nd FEB 2024 | Friday

YouTube Link

https://youtu.be/qBnBa7R7Uxg?si=pNKCsNfIQ4JkOqP_

Ind AS 16 - Property, Plant & Equipment - Webinar - 4th Feb 2024 - 08:30 AM

 

CVA India & Zoho Corp jointly invites you for
Sunday Special webinar
on
Ind AS 16 - Property, Plant & Equipment

Date : Sunday, 4th FEB 2024

Timings: 8:30 AM - 9:30 AM

Moderator : CA VV Sampath Kumar

Speaker : CA Dr Gopal Krishna Raju

All are Welcome | No Fees | Seats fast filling | Click the link below  to register:
https://meet.zoho.in/Z0bBqPzFZk

Powered by ZOHO | Kindly share with your known friends and professional groups

FT18 - Day 4 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVIII - 01st FEB 2024 - 08:30 AM - Option Valuation

Folks,

Herewith I have given below the link for Batch XVIII - 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/1IZ-vZlU4u03LgwEM44MuYvxeZNdvzDOs/view?usp=sharing

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

https://resource.cdn.icai.org/63028vsb50999.pdf

ICAI Valuation Books useful for IBBI ValuationExam Preparation 

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

https://resource.cdn.icai.org/51396vsb41086.pdf

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

https://resource.cdn.icai.org/54236vsb43545.pdf

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

https://resource.cdn.icai.org/56261icaivsbpisr3.pdf

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

https://resource.cdn.icai.org/60163vsb48987.pdf

Valuation : Professionals Insight - Series 5 - ICAI (PDF)

https://resource.cdn.icai.org/63030vsb51001.pdf

Valuation : Professionals Insight - Series 6 - ICAI (PDF)

https://resource.cdn.icai.org/65484vsb52818.pdf

Valuation : Professionals Insight - Series 7 - ICAI (PDF)

https://resource.cdn.icai.org/70993vsb57020.pdf

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

Happy Reading | Please contact Venkatesh (75502 25226) for being part of FT18 - Valuation - WhatsApp group.

Dr GKR

01st FEB 2024 | Thursday

FT18 - Day 3 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVIII - 31st JAN 2024 - 07:30 AM - Intangible Assets

Folks,

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

Syllabus covered in IBBI Valuation Course (2024 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 - FT18 - Day3 - (PDF)

https://drive.google.com/file/d/1_h1RXVJc68h6yaCtJdBRSDDfwnHb4KPj/view?usp=sharing

Link for IND AS 38 - MCA (PDF)

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

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 2022 of the world’s intangible value - Brand Finance (PDF)

https://static.brandirectory.com/reports/brand-finance-gift-2022-full-report.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 Venkatesh (75502 25226) for being part of FT16 - Valuation - WhatsApp group.

Dr GKR

31st JAN 2024 | Wednesday 

Social Impact Assessor (Social Auditor) & Social Stock Exchange | Wednesday 31st Jan 2024 | 5:00 pm | Guntur Branch of SIRC of ICAI

 

Webinar on

Social Auditors & Social Stock Exchange

Date: Wednesday 31st Jan 2024
Time :  5 to 8 pm

Moderator:
CA VV Sampath Kumar

Speakers:
CA (Dr) Gopal Krishna Raju
CA Krishna kumar Raghavan
CA Ramesh Krishna Murthy

CPE & Fees: Nil

Join Zoom Meeting Link
https://us06web.zoom.us/j/86756866287?pwd=dkPDoM4TsmiEaCKDYwgUEHQw41qLcq.1

CA Maddi Ravi Teja
Chairman | Guntur Branch of SIRC

FT18 - Day 2 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (For all three asset classs) - Batch XVIII - 30th JAN 2024 - TUESDAY - 08:30 am - Valuation Approaches and Methods

Folks,

Herewith I have given below the link for Batch XVIII - Day 2 - Presentation made in Fast Track Webinar Series for IBBI Valuation Exam (For all three asset classes) 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 
• 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 - FT18 - Webinar

https://drive.google.com/file/d/1AVeFFg8qYN18xJkU0QMdbIBh4c4zwwnu/view?usp=sharing

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  - January 2024

https://www.ivsc.org/consultations/ivs-exposure-draft-for-consultation-2023/

Link for Canadian Institute of Chartered Business Valuators - 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 Venkatesh (75502 25226) for being part of FT18 - Valuation - WhatsApp group.

GKR

30th JAN 2024 | Tuesday

FT18 - Day 1 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (All three Asset Classes) - Batch XVIII - 29th JAN 2024 - MONDAY - 8:30 am

Folks,

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

Professional/Business Ethics and Standards (Applicable Syllabus from 1st MAY 2024) - 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/1uhz2grTzv3RTni6Hzyxo3BlSLs_KxTEH/view?usp=sharing

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

https://ibbi.gov.in/uploads/faqs/FAQs_for_Valuation_examination.pdf

Link for The Companies (Registered Valuers and Valuation) Rules, 2017 - updated 22-11-2022 - IBBI (PDF)

https://ibbi.gov.in//uploads/legalframwork/2023-06-21-181015-2hky8-8753099c776b53bf9675ac7fa1192257.pdf

Link for IBBI Valuation Syllabus (1st MAY 2024 onwards) - IBBI (PDF)

https://ibbi.gov.in/uploads/press/2024-01-10-150711-0uf7l-50277513bcc7d94092ce4ee2b6591aad.pdf

Link for IBBI - Reduction of cooling-off period between two consecutive attempts in Limited Insolvency Examination and Valuation Examinations - IBBI (PDF)

https://ibbi.gov.in//uploads/legalframwork/0d792df9b4c47e2d1943569cf075a9e4.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 Venkatesh (75502 25226) for being part of FT18 - Valuation - WhatsApp group.

GKR

Monday | 29th JAN 2024

FT3 - Day 4 - Fast Track Webinar Series by Dr GKR for SEBI-NiSM Social Auditor Certification Exam - Batch III - 25th JAN 2024 - Thursday - 08:30 AM

Folks,

Herewith I have given below the link for RACE for SACE - Batch III - Day 4 - Presentation made in Fast Track Webinar Series for SEBI - NiSM Social Auditor Certification Exam (SACE) on 

"Disclosure Norms Reporting Requirements by Social Auditors & Penalties"

• 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 Chapter 9 - Disclosure Norms and Reporting Requirements - PPT (PDF)

https://drive.google.com/file/d/1FOy-lUBSsSH-Q3ZH8ORiwmUzoA2OiUKF/view?usp=sharing

Link for ICMAI Guide on Social Stock Exchange - 72 pages (PDF)

https://icmai.in/upload/Institute/Updates/CLC_SSE_2111_23.pdf

Link for Dr GKR - Day4 - Webinar -  (Video) - Powered by ZOHO

https://meeting.zoho.in/meeting/public/videoprv?recordingId=3842769cddd27835bc85559b2a81e450d42e76f771aca832687e2b00bc6b00ec

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

Happy Reading | Please contact Venkatesh (75502 25226) for being part of FT3 - SACE WhatsApp group.

Dr GKR

25th JAN 2024

Thursday

While delivering a session on Social Stock Exchange at SIRC of ICSI

FT3 - Day 3 - Fast Track Webinar Series by Dr GKR for SEBI-NiSM Social Auditor Certification Exam - Batch III - 24th JAN 2024 - Wednesday - 08:30 AM

Folks,

Herewith I have given below the link for RACE for SACE - Batch III - Day 3 - Presentation made in Fast Track Webinar Series for SEBI - NiSM Social Auditor Certification Exam (SACE) on 

"Registration and Listing on Social Stock Exchanges" 

& 

"Social Audit & Social Auditors"

• 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 Chapter 4 & 5 - Social Audit & Social Auditors (PDF)

https://drive.google.com/file/d/16NUSZ0AbCG7O3tMxSs-p3cUIoyMnxEtc/view?usp=sharing

Link for Guidance Note on Business Responsibility and Substainability Report (BRSR) Format SEBI -  (PDF)

https://www.sebi.gov.in/sebi_data/commondocs/may-2021/Business%20responsibility%20and%20sustainability%20reporting%20by%20listed%20entitiesAnnexure2_p.PDF

Link for Dr GKR - Day3 - Webinar -  (Video)

https://meeting.zoho.in/meeting/public/videoprv?recordingId=bc574717683ab071f874e77f23e55c3078e2ee8e06c99692b840899898c01837

What is the validity period of the SEBI-NiSM-SACE certificate? 

The certificate will be valid for 3 years from the date of the examination.

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

Happy Reading | Please contact Venkatesh (75502 25226) for being part of FT3 - SACE WhatsApp group.

Dr GKR

24th JAN 2024

Wednesday

Sunday Jan 28th 2023 - Valuation of Mines