Ind AS impact on credit analysis

 

Summary

 

Objective

 

  • Understand changes brought into financial statements – balance sheet, P&L statement, cashflows - due to Ind AS
  • Understand major differences between Indian GAAP and Ind AS and their implications on credit analysis
  • Discuss fair value issues

Targeted audience

 

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

 

Course Structure

 

Session 1

  • Overview of Indian Accounting Standards

Session 2

  • Fair valuation of financial assets
  • Expected credit losses – An overview

Session 3

  • Transition adjustments

Session 4

  • Deferred taxes accounting, Fair valuation of ESOP and PPE accounting

Trainer Profile

 

He is a financial consultant and a rank holder Chartered Accountant. 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 regularly trains professionals 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 - May 17-18, 2022

Training fees - ₹ 18,000 + applicable taxes