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Past Events |
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NAGPUR BRANCH OF WIRC OF ICAI
Ind AS (IFRS) Implementation Committee,
The Institute of Chartered Accountants of India
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Standard Session Plan for Certificate Course on IFRS
Time: 9:00 AM to 6:00 PM
First Session starts at 9:00 AM
Second Session starts at 2:00 PM
12th Days Details of the Course IFRS
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Day
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Day & Date
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Session
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Topic
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1 |
Saturday, 6th June, 2015 |
First Half |
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Overview of Ind AS and road map
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Ind AS 1 : Presentation of Financial Statements
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Comparison with corresponding IAS/IFRS and existing AS
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Examples and Case studies
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Saturday, 6th June, 2015 |
Second Half |
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Ind AS 7, Statement of Cash Flows
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Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors
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Ind AS 10, Events after the Reporting Period
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Comparison with corresponding IAS/IFRS and existing AS
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Examples and Case studies
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2 |
Sunday, 7th June, 2015 |
First Half |
· Ind AS 2, Inventories
· Ind AS 16, Property, Plant and Equipment
· Ind AS 40, Investment Property
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Sunday, 7th June, 2015 |
Second Half |
· Ind AS 38, Intangible Assets
· Ind AS 41, Agriculture
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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3 |
Saturday, 13th June, 2015 |
First Half |
· Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations
· Ind AS 36, Impairment Assets
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Saturday, 13th June, 2015 |
Second Half |
· Ind AS 23, Borrowing Costs
· Ind AS 17, Leases
· Appendix C to Ind AS 17, corresponding to IFRIC 4, Determining whether an Arrangement contains a Lease
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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4 |
Sunday, 14th June, 2015 |
First Half |
· Ind AS 21:The Effects of Changes in Foreign Exchange Rates
· Ind AS 12: Income Taxes
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Sunday, 14th June, 2015 |
Second Half |
· Ind AS 33: Earnings Per Share
· Ind AS 24: Related party Disclosures
· Ind AS 108: Operating Segments
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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5 |
Saturday, 20th June, 2015 |
First Half |
· Ind AS 110, Consolidated Financial Statements
· Ind AS 112, Disclosure of Interests in Other Entities (related to Subsidiaries)
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Saturday, 20th June, 2015 |
Second Half |
· Ind AS 111, Joint Arrangements
· Ind AS 112, Disclosure of Interests in Other Entities (related to Joint Arrangements)
· Ind AS 27, Separate Financial Statements
· Ind AS 28, Investments in Associates and Joint Ventures
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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6 |
Sunday, 21st June, 2015 |
First Half |
· Ind AS 103, Business Combinations
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Sunday, 21st June, 2015 |
Second Half |
· Ind AS 19, Employee Benefits
· Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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7 |
Saturday, 27th June, 2015 |
First Half |
· Ind AS 113, Fair Value Measurement
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Saturday, 27th June, 2015 |
Second Half |
· Definitions related to Financial Instruments
· Ind AS 32, Financial Instruments: Presentation
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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8 |
Sunday, 28th June, 2015 |
Full Day |
· Ind AS 109, Financial Instruments
· Ind AS 107, Financial Instruments: Disclosures
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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9 |
Saturday, 4th July, 2015 |
Full Day |
· Ind AS 115, Revenue from Contracts with Customers
· Appendix C to Ind AS 115 corresponding to IFRIC 12, Service Concession Arrangements
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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10 |
Sunday, 5th July, 2015 |
First Half |
· Ind AS 102, Share-based Payment
· Comparison with corresponding IAS/IFRS and existing AS
· Examples and Case studies |
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Sunday, 5th July, 2015 |
Second Half |
Remaining Ind AS to be covered briefly not covered in earlier sessions
· Ind AS 104, Insurance Contracts
· Ind AS 106, Exploration for and Evaluation of Mineral Resources
· Ind AS 114, Regulatory Deferral Accounts
· Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
· Ind AS 29, Financial Reporting in Hyperinflationary Economies
· Ind AS 34, Interim Financial Reporting
· Comparison with corresponding IAS/IFRS and existing AS |
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11 |
Saturday, 11th July, 2015 |
First Half |
· Moving from Indian-GAAP to Ind AS
· Ind AS 101, First-time Adoption of Indian Accounting Standards
· Comparison with corresponding IAS/IFRS
· Examples and Case studies |
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Saturday, 11th July, 2015 |
Second Half |
· Ind AS based Schedule III
· Examples & Case Studies |
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12 |
12th July, 2015 |
First Half |
· Integrated case studies |
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Sunday, 12th July, 2015 |
Second Half |
· Approach towards Ind AS-convergence: Evaluation; Project Setup for Implementation; System Implementation; Identification of various elements under Ind AS; determination of accounting policies; manpower training requirements, etc. |
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NAGPUR BRANCH OF WIRC OF ICAI
"ICAI BHAWAN", 20/1, Dhantoli,
Nagpur - 440 012, Maharastra, INDIA.
PHONE NO. ( 079 ) - 2244 3968
EMAIL : nagpur@icai.org
WEBSITE : www.nagpuricai.org |
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