Ind AS Implications on Credit Analysis

 

 

Summary

 

Objective

 

  • Understand changes brought into financial statements - Balance Sheets, P&L Statements, Cash Flows due to Ind AS
  • Major variances between Indian GAAP and Ind AS and their implications for credit analysis
  • Fair value issues - theory, practice, discretion now available

 

 

Target Audience

 

  • Credit appraisers, credit analysts, senior management approving credit, monitoring credit

Course Structure

 

Duration: 2 days

 

Day 1

 

Session 1

  • Introduction to Ind AS
  • Major areas of differences with Indian GAAP

Session 2

  • Other Comprehensive Income and its Implications
  • Fair Valuations and its Implications

Session 3

  • Financial Assets
  • Financial Liabilities
  • Effective Interest Rate Method

Session 4

  • Derivatives
  • Hedging
  • Hedge Accounting

 

Day 2

 

Session 1

  • Hedge Accounting continued

Session 2

  • Revenue Implications
  • Property Plant and Equipment
  • Depreciation

Session 3

  • Rate Regulated Sectors Special Issues
  • Infrastructure Special Issues

Session 4

  • Equity linked Instruments
  • Preference Shares
  • Equity and Debt - structuring implications

 

Trainer Profile

 

He is a chartered accountant with about 17 years of experience including over 12 years of experience in credit rating He is a financial consultant and a rank holder Chartered Accountant. He is associated as Adjunct Faculty with S P Jain Institute of Management & Research, which ranks among India’s top ten business schools. His areas of work are Ind AS Implementation, fair valuation of derivatives in the course of Ind AS implementation (including valuation of convertible bonds, convertible preference shares, cross currency swaps, principal only swaps, interest rate swaps, exotic financial products, futures, forwards, options and complex embedded derivatives). He also provides intensive advice on hedging, hedge accounting, hedge effectiveness testing and documentation. He is a regular trainer in the areas of Ind AS, IFRS, US GAAP, derivative trading, derivatives accounting and hedge accounting and has trained more than 300,000 participants over the last 20 years

 

Training dates - February 07-08, 2024

Training location - Mumbai

Training fees - ₹38,000 + applicable taxes