International Centre for Information Systems and Audit
A-52,
Sector –62, Institutional Area, Noida
|
7th
May, 2007 Monday |
|
|
Time |
Session details |
|
9.30-10.00 |
Inauguration |
|
10.00-11.00 |
Technical
Session I Mandates of
various standard setting bodies in the world: International Federation of
Accountants (IFAC), Accounting Standards Boards (ICAI), IASB, FASB, GASB Dr. Avinash
Chander Technical
Director, ICAI |
|
11.00-11.30 |
Tea Break |
|
11.30-1.00 |
Technical
Session II Overview of
International Public Sector Accounting Standards (IPSAS issued by IFAC),
International Financial Reporting Standards (IFRS/IAS), US GAAPs & AS
(ICAI) prospects of a global Accounting Convergence Dr. Avinash
Chander Technical
Director, ICAI |
|
1.00-2.00 |
Lunch |
|
2.00-3.30 |
Technical
Session III IPSAS
1: Presentation of Financial Statements (IAS 1) IPSAS
2: Cash Flow Statements (AS 3 & IAS 7) CA.
D.S. Rekhi |
|
3.30-4.00 |
Tea Break |
|
4.00-5.30 |
Technical
Session IV IPSAS 3: Net
Surplus or Deficit, Fundamental Errors and changes in Accounting Policies (AS
5 & IAS 8) IPSAS 4: Effects
of Changes in forex rates (AS 11 & IAS 21) |
|
End
of Day 1 |
|
|
8th
May, 2007 Tuesday |
|
|
10.00-11.30 |
Technical
Session V IPSAS
8: Financial Reporting of Interests
in joint venture CA. K. K.
Tulshan |
|
11.30-11.45 |
Tea Break |
|
11.45-1.15 |
Technical
Session VI IPSAS 13: Leases (AS 19 & IAS 17) CA. K.K.Tulshan |
|
1.15-2.00 |
Lunch |
|
2.00-3.30 |
Technical
Session VII IPSAS 20:
Related Party Disclosure CA.
Sanjeev Singhal |
|
3.30-4.00 |
Tea Break |
|
4.00-5.30 |
Technical Session VIII IPSAS 21:
Impairment of non cash generating assets (AS 28) CA. Sanjeev
Singhal |
End of Day 2
|
|
|
9th
May, 2007 Wednesday |
|
|
10.00-11.30 |
Technical
Session IX IPSAS 14: Events after reporting date (AS
4 & IAS 10) CA. D.S. Rawat |
|
11.30-11.45 |
Tea Break |
|
11.45-1.15 |
Technical
Session X IPSAS 17: Plant, Property and Equipment
(AS 6, AS 10 & IAS 16) CA. D.S. Rawat |
|
1.15-2.00 |
Lunch |
|
2.00-3.30 |
Technical Session XI IPSAS
15: Financial instruments Presentation and disclosure (IAS 32) CA.
S.K. Gupta |
|
3.30-4.00 |
Tea Break |
|
4.00-5.30 |
Technical Session XII IPSAS 16: Investment Property CA.
S.K. Gupta |
|
End of Day 3 |
|
|
10th
May, 2007 Thursday |
|
|
10.00-11.30 |
Technical
Session XIII IPSAS
18: Segment Reporting (AS 17 & IAS 14) CA. B. Sekkizhar |
|
11.30-11.45 |
Tea Break |
|
11.45-1.15 |
Technical
Session XIV IPSAS 19:
Provisions, Contingent liabilities and Contingent assets (AS 29 & IAS 37) CA. B Sekkizhar |
|
1.15-2.00 |
Lunch |
|
2.00-3.30 |
Technical
Session XV IPSAS 6:
Consolidated and Separate Financial Statements CA. Ashish Makhija |
|
3.30-4.00 |
Tea Break |
|
4.00-5.00 |
Technical
Session XVI IPSAS 7: Investment in associates CA. Ashish
Makhija |
End
of Day 4
|
|