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| Online Deep Dive into Business Combinations Standard (Ind AS 103) (ACCOUNTING AND AUDITING) | |
| Event ID: | 11444550 |
| Date: | From: 23-08-2025 – To: 31-08-2025 |
| POU Name: | Accounting Standards Board |
| ICE ID: | 1444550 For details about ICAI-ICE ,Click here(FAQ) |
| Event Venue: | Virtual Mode |
| City: | Virtual Mode |
| CPE Hrs: | 12 |
| Venue Capacity: | |
| Fees: | Fee for Member – Rs. 1500 + 18% GST (i.e., Rs. 1770/-) Fee for Non-Members – Rs. 2500 + 18% GST (i.e., 2950) |
| Joint Seminar: | N |
| If Yes, with whom: | |
| Hosted by: | |
| For Registration & further details, please contact: | https://resource.cdn.icai.org/87327asb-aps1817.pdf |
| Webcast Link: | https://resource.cdn.icai.org/87327asb-aps1817.pdf |
| Programme Structure | |
| Inaugural Address: | |
| Valedictory Address: | |
| Date | Description | From | To | Faculty | Chairman | CPE Hrs |
|---|---|---|---|---|---|---|
| Day 1 | ||||||
| 23-08-2025 | “• Introduction and Background to Ind-AS 103 Business Combinations • Objective and Scope of Ind-AS 103 (Why this Standard and When to apply this Standard?) • Scope exception under Ind AS 103 (When and in what cases Ind AS 103 is not to be applied?) • Key Definitions, Concepts and Principles under Ind-AS 103 • Different Accounting for – Acquisition of ‘Business’ vs Acquisition of ‘Assets or, Group of Assets’ • Definition of Business under Ind AS 103 (as amended) • Key Elements of a Business – as contemplated under Ind AS 103 • How to Identify that a transaction is a business combination, as contemplated under Ind AS 103 • How business combinations can be structured? • Optional Concentration Test and how it applies (with examples) • Brief Overview and Outline of Acquisition Method Accounting under Ind AS 103 Detailed discussions in subsequent sessions • Relevant Examples and Case studies ” : | 17:00:00 | 20:00:00 | CA Maithreyi Swaminathan | 3.00 | |
| Day 2 | ||||||
| 24-08-2025 | “• Acquisition Method Accounting under Ind AS 103 – Part 1 of 2 – Identifying the acquirer – Concept of ‘Reverse Acquisition’ – and how it impacts Ind AS 103 accounting – Determining the date of acquisition – How date of acquisition is impacted by court approved schemes – How to calculate ‘Consideration Transferred’ (viz. what is included and excluded when calculating consideration transferred in a business combination? – Treatment of the following items under Ind AS 103: –> Contingent Consideration –> Intangible Assets – even if not recorded in the books of the target company – Recognizing and measuring identifiable assets acquired and liabilities assumed a. Recognition Principle; and b. Measurement Principle – Exceptions to the Recognition & Measurement Principles – Treatment of Pre-existing relationships, future services and rea : | 10:00:00 | 13:00:00 | CA. ANJANI KUMAR KHETAN | 3.00 | |
| Day 8 | ||||||
| 30-08-2025 | “Contd. from Day 2 • Acquisition Method Accounting under Ind AS 103 – Part 2 of 2 – Measurement of the NCI (including options allowed under Ind AS 103 for measurement of NCI ) – Perform a purchase price allocation exercise and calculate goodwill / gain on bargain purchase – Recognition & Measurement of goodwill or gain on bargain purchase – How are goodwill and non-controlling interests measured – Concept of ‘Full Goodwill’ vs ‘Partial Goodwill’ • Subsequent measurement and accounting under Ind AS 103 – Reacquired rights – Contingent liabilities – Indemnification assets – Contingent consideration • Provisional Fair Values, Concept of ‘Measurement Period’ and ‘Measurement Period Adjustments’ • Accounting for ‘Business Combinations Achieved in Stages’ (with relevant case study) • Relevant Examples and Case studies” : | 17:00:00 | 20:00:00 | NAGA DURGA SUDHAKAR G V | 3.00 | |
| Day 9 | ||||||
| 31-08-2025 | “• Key Presentation and Disclosure Requirements under Ind AS 103 • Key Differences between IFRS 3 and Ind AS 103 • Practice Questions and Mini Case Studies, covering various aspects of Ind AS 103 • Relevant Examples / Sample Illustrations” : | 10:00:00 | 13:00:00 | NILESH KHEMKA | 3.00 | |