Three day training course on Financial Instruments as per Ind AS requirements

Day 1


Topics covered

Session 1
10 am to 1 pm
Basic concepts of derivative instruments
  – What are derivatives and why we need them

  – Meaning of Forward, Futures and options
  – Pricing futures
  – Hedging, speculation & gambling
  – Option basics: ITM, ATM, OTM, Exercise, Lapse
Session 2
2 pm to 5 pm
Advanced concepts on derivative instruments
  – Greeks in options pricing
  – Black-Scholes model / Binomial model   
  – Put-call parity
Features of equity and equity derivatives
– Exercise with practical problems

Features of Interest Rate Derivatives
  – Interest Rate Swaps
  – Interest Rate CAPs / Floors
  – Interest Rate Collars / Reverse Collars
  – Cross Currency Swaps
Fixed Income Securities
FX Derivatives
Credit Default Swaps
Total Return Swaps

Day 2


Topics covered

Session 1
10 am to 1 pm
Accounting Standard Ind AS 32
  – Financial asset and financial liabilities
  – Compound instruments
  – Liability Vs. Equity
Session 2
2 pm to 5 pm
Accounting Standard  Ind AS 109
  – Recognition, measurement, subsequent measurement

  – Amortized cost
  – Classification, reclassification & derecognition
  – Impairment
  – Embedded derivatives
Ind AS 107 Disclosures
 – Live examples from published accounts

Report of the working group on implementation of Ind AS by Banks
 – Discussion of the report and practical implications thereof

Day 3


Topics covered

Session 1
10 am to 11.15 pm
Accounting for financial instruments
  – Interest rate derivatives
  – Fixed income securities
Effect of changes in foreign exchange rates Ind AS 21
  – Impact on financial instruments / hedge accounting
Session 2
11.30 am to 1 pm
Hedge Accounting
  – Fair Value Hedge

  – Cash Flow Hedge
Session 2
2 pm to 5 pm
Hedge Accounting
  – Case studies on Hedge Accounting

Financial instruments nuances in First time adoption

For details please send email to or contact +919444025255

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