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Summary
Objectives
How will debt instruments be valued under Ind AS
Where will valuation gains and losses be recognized - in P&L or elsewhere
How is interest income determined, has it changed from Indian GAAP framework
Do you have management choices that may increase / reduce earnings volatility
If yes, what are they and when do you choose
Are these choices revocable in future or are you tied in to them forever
How are equity instruments valued
How are valuation gains and losses recognized and where
Target Audience
Treasury, Bond traders, Equity traders
Senior management in finance, accounting
Accounting managers who are either already into Ind AS, or intend to implement Ind AS soon
Consultants in the financial services industry whose work covers financial instruments and financial statements
Course Structure
Duration: 1 Day
Session 1
The overall framework of financial assets in Ind AS 109
Concept of SPPI
Concept of Business Model
Concept of Amortized Cost
Concept of Other Comprehensive Income
Section 2
Working examples on Amortized Cost EIC model
Fixed and Floating Rate Instruments
Section 3
Fair valuation
Basic overview of modelling for such valuation
Accounting of fair values
Section 4
Equity valuation
Valuation of gains and losses
Choices available to management
A peep into embedded derivatives in such instruments
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 yearsears
