YouTube sessions

3SPRO Welcomes you. Dr GKR is a Practicing Chartered Accountant, Registered Insolvency Professional, Registered Valuer under Income Tax Act 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, Sri City, Tiruchirappalli & Tiruvallur). He can be reached at gkr@kgrca.in | 9840063269 / 9840163269 | www.kgrca.in

Friday, February 10, 2023

Valuation of Inventory - Saturday 18th February 2023

Tuesday, February 7, 2023

Valuation under Income Tax Act

Sunday, February 5, 2023

Ind AS 105 - Non-Current Assets Held for Sale and Discontinued Operations

Folks

Link for GKR Material on Ind AS 105 - Non-Current Assets Held for Sale and Discontinued Operations (PDF)

https://drive.google.com/file/d/1XuxbPMOQjregHcWEJF_pmNv-hi1E070b/view?usp=share_link

Link for Ind AS 105 - ICAI (PDF)

https://indasaccess.icai.org/download/2022/compendium-indas-2022-23/597/597asb-cias-2022-23-vol1-5.pdf

Link for Infomedia Press Limited - AR - 2018-19 - Infomedia (PDF)

https://www.ril.com/DownloadFiles/FinancialStatementOfSubsidiaries18-19/Infomedia%20Press%20Limited.pdf

Link for HMT Watches Limited - AR - 2020-21 - HMT (PDF)

https://heavyindustries.gov.in/writereaddata/UploadFile/HMT-Watches%20Annual%20Report-20-21.pdf

Link for HCC India Limited - AR - 2020-21 - HCC (PDF)

https://hccindia.com/uploads/reports/0_00992200_1630409248_HCC_Annual_Report_FY_2020-21.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 CA Sarpabushana (76959 01946 / 98802 22208) for being part of BIndAS WhatsApp group.

GKR

05th FEB 2023

Sunday

Sunday, January 29, 2023

Ind AS 1 - Presentation of Financial Statements

Folks

Link for GKR Material on Ind AS 1 - Presentation of Financial Statements (PDF)

https://drive.google.com/file/d/1XUD0z9llkUKWtqJrnwlqhxultZ7wE3Ss/view?usp=share_link

Link for Ind AS 1 - ICAI (PDF)

https://indasaccess.icai.org/download/2022/compendium-indas-2022-23/609/609asb-cias-2022-23-vol2-17.pdf

Link for Adani Enterprises Limited - AR - 2021-22 - AL (PDF)

https://www.adanienterprises.com/-/media/Project/Enterprises/Investors/Investor-Downloads/Annual-Report/AEL-04-07-22_F.pdf

Link for Zomato Limited - AR - 2021-22 - AL (PDF)

https://b.zmtcdn.com/investor_relations_documents/zomato_annual_report_2022_1659701415938.pdf

Link for Happiest Minds Technologies Limited - AR - 2021-22 - AL (PDF)

https://www.happiestminds.com/digital-integrated-annual-report-2021-2022/pdf/Happiest-Minds-IR-2021-22.pdf

Link for DLF Limited - AR - 2021-22 - AL (PDF)

https://www.dlf.in/annual_docket/DLF-Annual-report-2021-2022.pdf

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

Happy Reading | Please contact CA Sarpabushana (76959 01946 / 98802 22208) for being part of BIndAS WhatsApp group.

GKR

29th JAN 2023

Sunday

Fast Track Webinar for Independent Directors - 30th Jan 2023 & 31st Jan 2023 - Batch IV

Folks,

Sunday, January 22, 2023

Ind AS 23 - Borrowing Costs

Folks

Link for GKR Material on Ind AS 23 - Borrowing Costs (PDF)

https://drive.google.com/file/d/1PNMlNkrkpnBDcrWJDuX4bmxpoWY53d6a/view?usp=share_link

Link for Ind AS 33 - ICAI (PDF)

https://indasaccess.icai.org/download/2022/compendium-indas-2022-23/619/619asb-cias-2022-23-vol2-27.pdf

Link for Bosch Limited - AR - 2021-22 - AL (PDF)

https://www.bosch.in/media/our_company/shareholder_information/2022/annual_report.pdf

Link for Birla Soft Limited - AR - 2021-22 - AL (PDF)

https://www.birlasoft.com/sites/default/files/resources/downloads/investors/annual-reports/annual-report-2021-22.pdf

Link for Ashok Leyland Limited - AR - 2021-22 - AL (PDF)

https://www.ashokleyland.com/backend/in/wp-content/uploads/sites/2/2022/07/Annual-Report-FY-2021-22.pdf

Link for Rail Vikas NigamLimited - AR - 2021-22 - RVNL (PDF)

https://rvnl.org/RVNL_cms/uploads/Annualreport/19th_AGM_Notice_and_Annual_Report_of_FY_2021-22.pdf

Link for Bombay Dyeing and Manufacturing Company Limited - AR - 2021-22 - Bombay Dyeing (PDF)

https://bombaydyeing.com/pdfs/financial_updates/Annual%20Report%202021-22.pdf

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

Happy Reading | Please contact CA Sarpabushana (76959 01946 / 98802 22208) for being part of BIndAS WhatsApp group.

GKR

22nd JAN 2023

Sunday

Thursday, January 19, 2023

Fast Track Webinar - for ICAI Peer Review (Online) Test 20th Jan 2023

Folks,

Link for GKR Fast Track Material for MCQs on Peer Review (Online) Test

https://drive.google.com/file/d/1o9qxOY374IWI1z9aNNnLr5zcFpE6ZPyc/view?usp=share_link

Link for Guideline for Online test (ICAI)

https://drive.google.com/file/d/18nBXp5euLjM_JLfls69ZxNNiKcLSynT5/view?usp=share_link

Link for SQC 1 (ICAI)

https://drive.google.com/file/d/1eeZNw3J14Q1QOrKjCrdn-vBlKfx94TGO/view?usp=share_link

Link for Peer Review Guidelines 2022 (ICAI)

https://drive.google.com/file/d/1Nz7ypkuBXAUjTv6ZI2dvQwydaQFMUtHc/view?usp=share_link

Other Links important for Online Test

https://www.mca.gov.in/Ministry/pdf/CA_AmendmentAct_2011_07092016.pdf

https://www.icai.org/post/peer-review-mandate-roll-out-revised

https://resource.cdn.icai.org/64784prb-faq-mocktest.pdf

https://resource.cdn.icai.org/72016prb57960-itsprp.pdf

https://resource.cdn.icai.org/72015prb57960-cpr.pdf

Best Wishes for your online test

Dr GKR

19th Jan 2023

Thursday

Sunday, January 15, 2023

Ind AS 41 - Agriculture

Folks

Link for GKR Material on Ind AS 41 - Agriculture (PDF)

https://drive.google.com/file/d/1buJYSGBTqWL3YBx9FXPbilL2fVq-_CLO/view?usp=share_link

Dr GKR

15th Jan 2023

Sunday

Saturday, January 7, 2023

FT16 - Day 6 - Fast Track Webinar Series by Dr GKR for IBBI Valuation Exam (SFA) - Batch XVI- 31st DEC 2022 - Saturday - 08:30 AM - Fixed Income Securities

Folks,

Herewith I have given below the link for Batch XVI - Day 6 - 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)

https://drive.google.com/file/d/1d38CybuEC_zfX5OZ_cD_IMNmeMU43feo/view?usp=share_link

Link for GKR Excel Worksheet on Valuation of Bonds (Spreadsheet)

https://docs.google.com/spreadsheets/d/1gFPxj_7ThXMOK9jgFalG-4WY5YRc1dSy/edit?usp=sharing&ouid=108789282428673992416&rtpof=true&sd=true

Link for Master Circular on Guidelines for Issue of Commercial Paper - RBI (HTML)

https://rbidocs.rbi.org.in/rdocs/Notification/PDFs/78345.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 2022 - FIMMDA (PDF)

https://www.fimmda.org/Uploads/general/Valuation_of_Investment_as_on_31st_March_2022.pdf

Dr GKR

31st Dec 2022

Saturday

Friday, December 30, 2022

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

Tuesday, December 27, 2022

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

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

Monday, December 26, 2022

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

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

Thursday, December 15, 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

Wednesday, December 14, 2022

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