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Course objective

The Certificate in Ind AS course is designed to cover Ind AS standards as notified by the Ministry of Corporate Affairs (MCA). The program shares perspectives on various Ind-AS (Indian Accounting Standards) by EY and industry experts and has detailed coverage on topics including Ind AS 115 - Revenue from contract with Customers, Ind AS 116 - Leases, Ind AS 109 - Financial Instruments (Including Hedge Accounting and Impairment under ECL framework), Ind AS 103 - Business Combinations and other complex areas.
The program aims to provide the understanding on Ind AS through EY experience sharing while focusing on practical challenges faced by the industry and professionals in application of these standards. The program embeds an inclusive discussion on recognition, measurement, presentation and disclosure requirements for different Ind AS and key differences between Ind AS, AS and IFRS.

Course benefits

On completion of the certificate, candidates should be able to:

  • Understand and explain the structure of the framework of Ind AS
  • Apply relevant Ind AS standards to key elements of financial reporting
  • Identify and apply disclosure requirements for companies in financial reports and notes
  • Achieve a practical understanding of the key concepts and complex areas in the fields of reporting and disclosures

Certificate and assessment

Participants will receive a certificate of completion at the end of the course on successfully clearing the assessment. Participants who will not be able to clear the assessment in maximum 3 attempts will get a certificate of participation.

Participants can avail complimentary Ind AS eLearning course plus anyone eLearning course from EY Virtual Academy on Registration for this Live batch


The session will be delivered via Zoom Meetings / MS Teams You must have decent internet speed for smooth experience

Disclaimer | Terms & Conditions

  • Training programs are subject to a minimum number of participants. If a training program does not meet this criteria, then EY FAAS Learning Solution is entitled to cancel it at its discretion, without liability. In such instances, the EY FAAS Learning Solution team can offer the participants alternative options or a refund as applicable
  • Cancellation and refund policy
    A full refund less an administration fee of INR 5000 will be given for cancellation requests received up to 5 working days before the training. Cancellations must be made via emails only, before 5 working days deadline. Delegates who cancel less than 5 working days before the training, or who don’t attend, are liable to pay the full course fee, and no refunds can be given. However, if you wish to attend a subsequent scheduling of the course, and you have paid your course fee in full, the same could be done subject to availability of the seats in the subsequent batches. Replacement participants are always welcome

Course coverage (Standards covered)

Ind-AS 1  Presentation of Financial Statement
Ind-AS 2 Inventories
Ind-AS 7 Statement of Cash Flows 
Ind-AS 8 Accounting Policies, Changes in Accounting Estimates & Errors
Ind-AS 10 Events after the Reporting Period
Ind-AS 12 Income Taxes 
Ind-AS 16 Property, Plant and Equipment
Ind-AS 19  Employee Benefits
Ind-AS 20 Accounting for Government Grants and Disclosure of Government assistance
Ind-AS 21 The Effects of Changes in Foreign Exchange Rates 
Ind-AS 23 Borrowing Costs
Ind-AS 24 Related Party Disclosures
Ind-AS 27 Separate Financial Statements
Ind-AS 28 Investments in Associates and Joint Ventures 
Ind-AS 32 Financial Instruments: Presentation
Ind-AS 33 Earnings per Share
Ind-AS 34 Interim Financial Reporting 
Ind-AS 36 Impairment of Assets
Ind-AS 37 Provisions, Contingent Liabilities and Contingent Assets 
Ind-AS 38 Intangible Assets
Ind-AS 40 Investment Property
Ind-AS 41 Agriculture
Ind-AS 101 First-time Adoption of Indian Accounting Standards
Ind-AS 102 Share-based Payment 
Ind-AS 103 Business Combinations
Ind-AS 105 Non-current Assets Held for Sale and Discontinued Operations 
Ind-AS 106 Exploration for and Evaluation of Mineral Resources 
Ind-AS 107 Financial Instruments: Disclosures
Ind-AS 108 Operating Segments
Ind-AS 109 Financial Instruments
Ind-AS 110 Consolidated Financial Statements 
Ind-AS 111 Joint Arrangements 
Ind-AS 112 Disclosure of Interests in other Entities
Ind-AS 113 Fair Value Measurement
Ind-AS 115 Revenue from Contract with Customers
Ind-AS 116 Leases


Course deliverables

11 Live Online Sessions of 6 Hours Each
6 month’s access to Recorded Lectures
EY Certificate of Completion post assessment
EY Presentations and Publications
Query handling through dedicated email support

Course schedule

Course proposition (6 hrs per day)

10:00 AM to 04:00 PM IST

    Start date

  • Saturday, 16th January , 2021
Level : Professional
Language : English
Training Mode : Live Virtual Instructor-led Training (VILT)
Audience profile
  • Chartered Accountants, Company Secretaries, ICMA, and other finance professionals
  • Semi Qualified CA, CS, ICMA working in accounting domain
  • Finance Managers, Financial Controllers, Accountants
  • MBA finance working in accounting domain

Sugandha Sharma 
+ 91 9899221891