IFRS Workshop

workshop on

Indian Accounting Standards & IFRS

By Prof. Asish K Bhattacharyya


Course Objective

The course will provide a clear understanding of International Financial Reporting Standards (IFRS) and will focus on implementation issues and differences between Indian Accounting Standards and IFRS.


Programme Duration

Two days; 14 hours of class room sessions. The programme will commence at 9:30 AM and will close at 5.30 P.M every day.

Course Structure

The programme will focus on the following topics:

# Contemporary issues in corporate financial reporting

# First time adoption of IFRS (IFRS -1)

# Presentation of financial statements and accounting policy

# Income recognition including accounting for construction contracts

# Property, plant and equipment including impairment of assets

# Intangible assets including impairment of assets

# Business combination and consolidation

# Employee benefits

# Financial instruments including hedge accounting

# Equity based payments

# Deferred tax


Faculty Profile

Asish K Bhattacharyya

# is a Professor of Finance and Control at the Indian Institute of Management Calcutta (IIMC).

He is also the Faculty In charge of The IIMC Centre for Corporate Governance.

# Prior to joining IIMC, he was the Technical Director at the Institute of Chartered Accountants of India. Prof. Bhattacharyya held senior positions in industry for nearly two decades before joining academia in 1993.

# Dr. Bhattacharyya obtained his doctoral degree (D.Phil) from Allahabad University.

# He is a Fellow of the Institute of Chartered Accountants of India and also a Fellow of the Institute of Cost and Works Accountants of India.

# he was the Technical Director at the Institute of Chartered Accountants of India (ICAI), prior to joining IIMC.

# He is a member of the accounting committee of Insurance Regulatory and Development Authority (IRDA). He is also a member of National Advisory Committee on Accounting Standards (NACAS).

# Prof. Bhattacharyya has authored a book on Indian Accounting Standards published by McGraw Hill Education.