Treatment of the operator’s rights over the infrastructure –> Recognition and measurement of arrangement consideration –> Construction or upgrade services –> Operation services –> Borrowing costs incurred by the operator –> subsequent accounting treatment of a financial asset and an intangible asset –> Items provided to the operator by the grantor Accounting Models (viz. Financial Asset Model vs Intangible Asset Model) Key Disclosures for Service Concession Arrangements under Appendix E Relevant Illustrations and Case Studies”
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| Online Deep Dive into Infrastructure Industry (An Ind AS Perspective) (ACCOUNTING AND AUDITING) | |
| Event ID: | 11502905 |
| Date: | From: 20-09-2025 – To: 28-09-2025 |
| POU Name: | Accounting Standards Board |
| ICE ID: | 1502905 For details about ICAI-ICE ,Click here(FAQ) |
| Event Venue: | Virtual Mode |
| City: | Virtual |
| 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/87984asb-aps2205.pdf |
| Webcast Link: | https://resource.cdn.icai.org/87984asb-aps2205.pdf |
| Programme Structure | |
| Inaugural Address: | |
| Valedictory Address: | |
| Date | Description | From | To | Faculty | Chairman | CPE Hrs |
|---|---|---|---|---|---|---|
| Day 1 | ||||||
| 20-09-2025 | “Overview and landscape of Infrastructure industry along with unique issues for the industry Ind AS 115 – basics Core principles of Ind AS 115 Scope in Scope out Overview of Step 1 to Step 5 of Ind AS 115 Ind AS 115 in the context of EPC — What is Performance Obligations (PO) in these contracts? — Can E, P and C be considered POs? Contingencies and cost reserves in EPC contracts – cost escalations Practical illustrations” : | 18:00:00 | 21:00:00 | ALOK KUMAR GARG | 3.00 | |
| Day 2 | ||||||
| 21-09-2025 | “Other important areas relevant for the industry Covering – inter alia – the following topics …. Liquidated damages vs delay penalty clauses treatment Onerous contracts Contract cancellations vs suspension Client insolvency (and interplay with Ind AS 37) Retention amount and bank guarantees (and interplay with Ind AS 37) Relevant Illustrations and Case Studies Presentation and disclosure” : | 10:00:00 | 13:00:00 | CA. Maithreyi Swaminathan | 3.00 | |
| Day 8 | ||||||
| 27-09-2025 | “Other important standards for Infrastructure industry Covering – inter alia – the following topics …. Ind AS 16 – Tangible assets like roads, bridges, power plants on BOT basis Ind AS 36 – Impairment – Important for projects with uncertain cash flows (Toll booths etc) Ind AS 109 – Embedded derivatives (P of EPC) and project financing Ind AS 109 – Hedge accounting for interest rate and forex exposures Ind AS 20 – Government Grants and assistance in Infrastructure projects Relevant Illustrations and Case Studies Presentation and disclosure” : | 17:00:00 | 20:00:00 | Harpreet Singh | 3.00 | |
| Day 9 | ||||||
| 28-09-2025 | “Service Concession Arrangements Covering – inter alia – the following topics …. Background to ‘Service Concession Arrangements’ – what are they – as contemplated under Appendix D to Ind AS 115 Scope-in and Scope-out of the guidance under Appendix D to Ind AS 115 Key issues addressed by Appendix D like the following …. –> Treatment of the operator’s rights over the infrastructure –> Recognition and measurement of arrangement consideration –> Construction or upgrade services –> Operation services –> Borrowing costs incurred by the operator –> subsequent accounting treatment of a financial asset and an intangible asset –> Items provided to the operator by the grantor Accounting Models (viz. Financial Asset Model vs Intangible Asset Model) Key Disclosures for Service Concession Arrangements under Appendix E Relevant Illustrations and Case Studies” : | 10:00:00 | 13:00:00 | AMIT KUMAR JAIN | 3.00 | |