Module 2 of Deeper Insight into Financial Instruments
Announcing launch of Module 2 of online Refresher Course – ‘Deeper Insight into Financial Instruments (Ind AS)’
Module 2: Impairment & Hedge Accounting
Details pertaining to Module 2 are as under: –
| Day | Topic | Coverage | Date | Time | Faculty Name |
| Day 1 | Derivative instruments & Accounting for derivatives | Hedging, Speculation & Gambling Equity derivatives Options & Futures Put call parity Interest rate derivatives Interest rate swaps CAPs, Floors, Collars and reverse collars FX derivatives FX Options and FX Forwards Risk profiles of option strategies Credit derivatives Credit default Swaps Accounting for derivatives | 22nd May 2022 (Sunday) | 10 am to 1 pm (IST) | CA. Raghu Iyer |
| Day 2 | Hedge Accounting – Fair value Hedge | Hedge accounting theory Hedge Accounting Vs. FVO Hedge Accounting requirements Difference between IAS 39 and IFRS 9 in respect of hedge accounting Fair value hedge – financial instrument | 28th May 2022 (Saturday) | 10 am to 1 pm (IST) | CA. R Venkata Subramani |
| Day 3 | Hedge Accounting – Cash Flow Hedge | Fair value hedge – non-financial asset Cash flow hedge – financial instrument Cash flow hedge – non-financial asset CFH using Hypothetical derivative Hedge for interest rate risk & FX risk using cross currency swaps Designation of aggregated exposure as hedged item | 29th May 2022 (Sunday) | 10 am to 1 pm (IST) | CA. R Venkata Subramani |
| Day 4 | Embedded derivatives, Modification of financial liabilities, continuing involvement Reclassification | Embedded derivatives Modification of financial liabilities Continuing involvement | 4th June 2022 (Saturday) | 10 am to 1 pm (IST) | CA. Mohan Lavi |
| Day 5 | Financial guarantees accounting First time adoption for financial instruments & IBOR Reforms Disclosures | Financial guarantees accounting Practical issues during first time adoption in respect of financial instruments IBOR Reforms and accounting issues Disclosures for hedge accounting, embedded derivatives, continuing involvement and reclassification | 5th June 2022 (Sunday) | 10 am to 1 pm (IST) | CA. Mohan Lavi |
Payment Link for Module 2: https://learning.icai.org/committee/asb/refresher-course-on-indas-difiiha-module2/
Total sessions – 5 || Session Duration – 3 hours per session (includes session break as decided by the faculty).
This course is for: –
- Members who have already completed or are currently undergoing the ‘Certificate Course on Indian
Accounting Standards (Ind AS)’. - Members who have experience in Ind AS and would like to have a deeper insight into Financial
Instruments. - Members who would like to quench their intellectual curiosity on Ind AS.
CPE – 15 Structured || Cost – Rs. 1200 + 18% GST (i.e., Rs. 1416/-).
It may be noted that physical copies of the books WILL NOT be provided with the course. PPTs and recorded sessions (post completion of LIVE sessions) shall be made available via the Digital Learning Hub (learning.icai.org) of ICAI.
Registration will be on “first-come, first-serve basis”. In case refund/admission cancellation request has been received from the member for any reason, 10% of gross fee paid (inclusive of GST) will be deducted as per norms of ICAI. No refund request will be entertained after 21st May 2022. In case, batch has been cancelled by the Committee due to unavoidable circumstances, full fees will be refunded to the member by the Committee.
In case of any query, kindly email [email protected]
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