How to appropriately determine appropriate Unit of Account & Unit of Valuation • Relevant Examples and Case studies”
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–>
| Online Deep Dive Course on Fair Value Measurement (Ind AS 113) (ACCOUNTING AND AUDITING) | |
| Event ID: | 11257186 |
| Date: | From: 26-04-2025 – To: 10-05-2025 |
| POU Name: | Accounting Standards Board |
| ICE ID: | 1257186 For details about ICAI-ICE ,Click here(FAQ) |
| Event Venue: | Virtual Mode |
| City: | Virtual Mode |
| CPE Hrs: | 15 |
| 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/85140asb68402.pdf |
| Programme Structure | |
| Inaugural Address: | |
| Valedictory Address: | |
| Date | Description | From | To | Faculty | Chairman | CPE Hrs |
|---|---|---|---|---|---|---|
| Day 1 | ||||||
| 26-04-2025 | “• 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” : | 17:00:00 | 20:00:00 | CA GUPTA ASHISH | 3.00 | |
| Day 2 | ||||||
| 27-04-2025 | “• 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of Valuation Techniques • Change in use of Valuation Techniques • Fair Value determination in markets that are no longer active • Relevant Examples and Case studies” : | 10:00:00 | 13:00:00 | JIGAR DILIP PARIKH | 3.00 | |
| Day 15 | ||||||
| 03-05-2025 | “• 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” : | 17:00:00 | 20:00:00 | NILESH KHEMKA | 3.00 | |
| Day 16 | ||||||
| 04-05-2025 | “• 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 | CA PARVEEN KUMAR | 3.00 | |
| Day 22 | ||||||
| 10-05-2025 | “• 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” : | 17:00:00 | 20:00:00 | CA. ANJANI KUMAR KHETAN | 3.00 | |