Indian Accounting Standards (Ind AS) is implemented to the companies covered under Phase I and Phase II as per roadmap issued by Ministry of Corporate Affairs (MCA). Even after implementation of Ind AS, there are continuous changes in Ind AS to align with IFRS.

1. IFRS – IndAS-
Executive Training By CARE Advisory
Research and Training

2. Introduction
 Indian Accounting Standards (Ind AS) is implemented to the companies covered under
Phase I and Phase II as per roadmap issued by Ministry of Corporate Affairs (MCA). Even
after implementation of Ind AS, there are continuous changes in Ind AS to align with
IFRS.
Program Objectives:
 What is global outlook on International Accounting and underlying principles?
 Major Differences between AS and Ind AS
 Revenue Recognition Accounting Standard Ind AS 115
 Understanding accounting of Financial Instruments in simple manner
For Whom:
 Accountant, Finance Head
 Chief Financial Officer/ Chief Executive Officers
 Chartered Accountants
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3. COURSE OUTLINE
Day 1 :
Session 1:
 § Ind AS / IFRS : Principles and Format
 Applicability and Requirement
 Underlying Principles (Principle v. Rule based standards, Historical v Fair
Value concepts)
 Format of Financial Statements
Session 2:
 § Property, Plant & Equipment, Intangible Assets, Investment Property
 Assets related standards
 Property, Plant & Equipment, Intangible Assets, Investment Property,
Impairment, Held for sale (Ind AS 16, 38, 40, 36, 17, 105)
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4. Session 3:
 § Revenue Recognition, Income Taxes
 Revenue from Contract with Customers (Ind AS 115)
 Income Taxes (Ind AS – 12)
 Share Based Payment (Ind AS 102)
Session 4:
 § Ind AS 116 Leases : Overview and Implementation Challenges
 Major Differences between AS-17 v Ind AS 116
 Overview of Ind AS - 116
 Implementation Issues & Challenges
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5. Session 7:
 Financial Instruments
 Key Ratio Analysis (Leverage ratio, Profitability ratio, Liquidity ratio)
 Disclosures and analysis of risk management
 Factors affecting Monitoring of loans
 Impacts of Estimations and assumptions used in financials
Session 8:
 Review of Published Ind AS Financials
 Review of financials in detail to recap the learning
 Comparison of financials including disclosures, accounting policies
 Key Takeaways
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6. Date and Venue
Upcoming Training on IND AS :
 28-11-2019 to 29-11-2019 at 09:30 AM
 City: Delhi
 Location: Hotel Holiday Inn
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