IFRS 15 and IFRS 16 e-learning programmes

• Understanding whether the arrangements are within the scope of Ind AS 115
• Identifying separate performance obligations in a contract
• Determining the transaction price and how to allocate transaction price to the separate performance obligations identified in a contract
• Determining whether a performance obligation is satisfied at a point in time or over time
• Identifying the contract costs that are eligible for capitalisation
• Identifying the reporting and disclosure requirements
• Assessing the nature of contract modifications and the accounting treatment
• Gaining a deeper understanding of how to account for contracts that include a right of return and/or warranty arrangements.

• Module 1: IFRS 15 – Identifying contract and separate performance obligations
• Module 2: IFRS 15 – Determining and allocate transaction price
• Module 3: IFRS 15 – Recognising revenue and contract costs
• Module 4: IFRS 15 – Application guidance.

• Understanding the factors to consider in determining whether a contract is, or contains, a lease
• Identifying the two types of leases where a lessee can apply recognition exemptions
• Determining the key inputs in measuring the lease liability and the right-of-use asset
• Knowing when to re-measure the lease liability and which discount rate to apply
• Identifying the nature of a lease modification and the related accounting treatment
• Applying the requirements to separate lease and non-lease components and determining the related accounting treatment
• Conducting sale-and-leaseback transaction accounting
• Accounting for sub-lease transactions.

• Module 1: IFRS 16 – Identifying a lease
• Module 2: IFRS 16 – Lease accounting under the new standard – Part 1
• Module 3: IFRS 16 – Lease accounting under the new standard – Part 2.

These courses are hosted on KPMG in India’s Learning Management System (LMS) which offers a broad range services from user account and content management to the delivery and monitoring of the training programme and has features such as:

• An intuitive and personalised interface with a search functionality that inspires practitioners to learn continuously
• Ability to access learning content anytime anywhere. Learners can pause and resume at will
• Collaborative learning that encourages learners to share best practices, discuss learning concepts and work together on projects.

• Participants will be provided access to the LMS for a period of three months from the date of registration
• Dedicated Accounting Advisory practice with more than 350 professionals with experience of over 300 IFRS/Ind AS conversion projects across industry sectors
• Dedicated learning solutions group comprising over 30 professionals – proprietary training content to provide practical insights
• Trained over 7,500 professionals on IFRS/ Ind AS from over 200 corporates across industry sectors
• KPMG in India will award a certificate of participation to participants who complete e-learning and have appeared in the test conducted at the end of the course.

• Chief Financial Officers (CFOs), finance directors and strategic planners
• Accountants, analysts and auditors
• Investment bankers and corporate bankers
• Private equity and merger and acquisition specialists
• Consultants, practising Chartered Accountants, Company Secretaries and Cost Accountants
  
• Professionals from Indian companies with a global presence
• Graduates who are part of finance/accounting teams.

For further details/clarifications and registration, please contact:

To downlaod brochure click here.