Training course-Financial Instruments

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

Day 1
Session	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
Session	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
Session	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 rvsbell@gmail.com or contact +919444025255