Vikas Sharma

First-time adoption under Ind AS 101: the date of transition, the opening Ind AS balance sheet, mandatory exceptions, optional exemptions such as deemed cost, and the equity and profit reconciliations, with a worked example4 Oct 2026 Common control business combinations under Appendix C of Ind AS 103: what common control means, the pooling of interests method, restating comparatives and the capital reserve, with a worked example4 Oct 2026 Business combinations under Ind AS 103: the acquisition method, identifying the acquirer and acquisition date, purchase price allocation, non-controlling interest, goodwill and bargain purchase, with a worked example4 Oct 2026 Variable consideration, principal v agent and the significant financing component under Ind AS 115: estimating and constraining revenue, returns, discounts, warranties and gross or net presentation, with a worked example4 Oct 2026 Revenue under Ind AS 115: the five-step model from identifying the contract to recognising revenue over time or at a point in time, with a worked example4 Oct 2026 Provisions under Ind AS 37: the three recognition conditions, measuring at the most reasonable estimate, discounting, onerous contracts, restructuring and contingent liabilities, with a worked example4 Oct 2026 Borrowing costs under Ind AS 23: qualifying assets, specific and general borrowings, the capitalisation rate, and when capitalisation starts, pauses and stops, with a worked example4 Oct 2026 Property, plant and equipment under Ind AS 16: elements of cost, component depreciation, the revaluation model, and decommissioning costs, with a worked example4 Oct 2026 Fair value measurement under Ind AS 113: the exit price, principal market, valuation techniques, the three-level hierarchy of inputs and disclosures, with a worked example4 Oct 2026 Foreign currency under Ind AS 21: choosing the functional currency, monetary and non-monetary items, exchange differences and translating a foreign operation, with a worked example4 Oct 2026 Earnings per share under Ind AS 33: basic EPS, the weighted average number of shares, bonus and rights adjustments, and diluted EPS for convertibles and options, with a worked example4 Oct 2026 Share-based payment under Ind AS 102: grant date fair value, vesting conditions, the yearly ESOP expense, forfeitures, modifications and cash-settled awards, with a worked example4 Oct 2026