| Date |
Description |
From |
To |
Faculty |
Chairman |
CPE Hrs |
| Day 1 |
| 20-04-2024 |
Introduction to Fair Value Measurement • Objective and Scope of Ind-AS 113 (Why and When to apply this Standard ?) • Key Definitions and Concepts under Ind-AS 113 • Fair Value Measurement – Steps and Application Framework including the following: – The Item being measured (including Entity-specific restrictions and Item-specific restrictions) – Unit of account – The transaction – Market Participants – The Market (viz. Principal Market & Most Advantageous Market) – The Price • Impact of (a) Transaction cost and (b) Transportation Cost – on fair value measurement • Key practical issues in Fair Value Measurement, including the following: –> How to appropriately determine appropriate Unit of Account & Unit of Valuation • Relevant Examples and Case studies : |
10:00:00 |
13:00:00 |
CA. ANJANI KUMAR KHETAN
|
|
3.00 |
| Day 2 |
| 21-04-2024 |
• Valuation Approaches and Techniques (with example and case studies) – Market Approach – Cost Approach – Income Approach • Selection of appropriate Valuation Technique • Overview of …. Inputs to Valuation Techniques (detailed discussion in the next session) •Consistency in application of Valuation Techniques • Change in use of Valuation Techniques • Fair Value determination in markets that are no longer active • Relevant Examples and Case studies : |
10:00:00 |
13:00:00 |
BHAVESH MANSUKHBHAI GONDHIYA
|
|
3.00 |
| Day 3 |
| Day 4 |
| Day 5 |
| Day 6 |
| Day 7 |
| Day 8 |
| 27-04-2024 |
Present Value techniques to measure fair value under Ind-AS 113 • Fair Value Hierarchy for Inputs to Valuation Techniques – a deep dive • Level 1 Inputs • Level 2 Inputs • Level 3 Inputs • Assessing the significance of inputs • Transfers between levels within the fair value hierarchy • Information provided by third-party pricing services or brokers • Relevant Examples and Case studies : |
10:00:00 |
13:00:00 |
Pooja Gupta
|
|
3.00 |
| Day 9 |
| 28-04-2024 |
• Fair Value @ Initial Recognition – Entry Price vs Exit Price • Application to and fair value for ….. Non-financial assets -> Highest and Best Use (HBU) • Application to and fair value for ….. Liability & Entity’s Own Equity Instruments – including the following: – General Principles – Liabilities and equity instruments held by other parties as assets – Liabilities and equity instruments not held by other parties as assets • Application and considerations specific to Financial Instruments, including: – Inputs based on bid and ask prices – Offsetting positions in market or counterparty credit risk • Relevant Examples and Case studies : |
10:00:00 |
13:00:00 |
KALESHWAR PRASAD Y N
|
|
3.00 |
| Day 10 |
| Day 11 |
| Day 12 |
| Day 13 |
| Day 14 |
| Day 15 |
| 04-05-2024 |
Insights on how to deal with some of the key practical application issues including the following: (a) Effect of restriction on sale or transfer of security – on fair value measurement (b) Valuation Premium / Discount (c) Whether the entity needs to specifically identify market participants? (d) Whether a related party can be the market participant? (e) Fair valuation of unquoted equity securities (f) Fair valuation of assets acquired in a business combination • Key Presentation and disclosure requirements • Ind-AS vs. IFRS vs. US GAAP – Overview of Differences • Relevant Examples and Case studies : |
10:00:00 |
13:00:00 |
CA.Mohan R Lavi
|
|
3.00 |
