KPMG IN INDIA

Proposed Offering: DipIFR (ACCA) UK + Ind AS

ACCA gold approved learning provider

KPMGs Learning Solutions is pleased to announce its training program which will prepare participants with latest international accounting practices. The course will prepare you for DipIFR (ACCA) course exams and provide you with an insight into Ind AS.

About the Program

Diploma In International Financial Reporting Standards International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), is rapidly becoming the benchmark for the accounting world. With the growing number of countries opting for IFRS, the numbers of finance professionals with qualification in IFRS is increasing globally. DipIFR from ACCA is one such qualification which provides a detailed conceptual insight of IFRS. Diploma from ACCA (UK) is widely recognized in India and 80 other countries. DipIFR is useful for accounts and finance professionals working or intended to work in environment requiring accounting and reporting using IFRS. DipIFR is designed to develop an individuals knowledge of IFRS providing an understanding of the concepts and principles which underpin them, and their application in the international marketplace, thereby preparing him / her for working in the IFRS environment. Objective On completion of DipIFR course learning, individuals should be able to: Understand and explain the structure of the framework of international accounting Apply relevant financial reporting standards to key elements of financial reports Identify and apply disclosure requirements for companies in financial reports and notes Prepare group financial statements (excluding group cashflow statements) including subsidiaries, associates and joint ventures.

2012 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

 Ind AS In accordance with Indias commitment to converge with IFRS, the Ministry of Corporate Affairs issued a press release on 25 February 2011, notifying the Ind AS standards. Several of requirements of Ind AS are significantly different from policies and practices currently followed by Indian companies. Further, while finalizing the Ind AS, the Indian standard setters have examined the individual IFRS and modified the requirements. This has resulted in differences between Ind AS and equivalent requirements under IFRS. The topics to be covered in the program will include: - Relevant Ind AS provisions relating to various Items of Financial Statements - Comparison between IFRS and IGAAP in order to identify the critical areas and finding a suitable course of action - KPMGs recommended approach for first time adoption of Ind AS.

Learning Management System (LMS) access will be provided to all participants for one full year from the date of batch commencement, which will have features like: - Session presentations - Summary of standards - Extracts of Annual reports of IFRS complied companies - Features like Ask KPMG Expert, Mock exams, Practice Questions. - KPMG publications will be available for download. - Modules on difference between IFRS/IndAS/IGAAP . Hotline facility shall be provided to participants where they can call directly to faculty and resolve their queries relating to DipIFR curriculum. The program is conducted by experienced professionals from KPMG in India. Study material for DipIFR (ACCA) sourced from ATC International (UK), a Gold Approved publisher of learning material by ACCA (U.K). Each session will cover the theoretical aspects of each topic as well as the practical application issues along with last five exam questions review. Access to study material and question bank. Mock exams and self assessments tests shall be conducted to help the students prepare well for examinations. KPMG certificate of participation shall be awarded to all the students enrolling and having 90 percent attendance in the sessions.

Our Program Highlights

This program covers eighty (80) hours of intensive and interactive classroom training, in which 70 hours will only cover the entire syllabus of Diploma in IFRS awarded by the ACCA of UK and rest will focus on Ind AS. The sessions will be held at weekends. Classes will be held in the locations listed below. There is also the facility to attend a LIVE online session.

2012 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Course Fee and Schedule

The programme fee (exclusive of service tax) is INR 25,000/. Fee includes all necessary study material but excludes the exam registration fees payable to the ACCA for the DipIFR exam. The program will be conducted from 1 July 2012 through live classroom mode and 7 July 2012 through live online mode for December 2012 Examination.
City Mumbai Delhi Bengaluru Class Schedule Weekend Batches Starting from 1 July 2012 for December Examination Venue KPMG office, Mumbai Indian Habitat Center, New Delhi KPMG office, Bengaluru

DipIFR (ACCA) Exam: Some Important Information: ACCA DipIFR Registration For the December 2012 exam: Registration forms and all supporting documentation should be submitted to the ACCA by 8th October 2012. Date of examination: 11th December 2012 Eligibility Chartered accountants and other accounting professionals are eligible to take the exam. Official documentation is required. The following are also eligible: A relevant degree plus two years work experience.* Three years work experience.* ACCA Certificate in International Financial Reporting plus two years work experience. *Experience letter to be attached to registration form Assessment DipIFR will be assessed by a single three-hour written exam, which is held twice a year in June and December at the ACCAs exam centres, including in India. The pass mark is 50 percent. The exam contains two sections and has a mix of computational and opinion based questions. Some questions adopt a scenario / case study approach. The assessment will be held in various centres within India. Completion Successful candidates are awarded the: Diploma in International Financial Reporting qualification by the ACCA. Further details regarding the exam are available on http://www.accaglobal.com/en/qualifications/glance/dipifr. html

Note: Early registration, group nomination, corporate nomination discounts are available on request.

Mode Live online mode

Class Schedule Weekend Batches Starting from 7 July 2012 for December Examination

Venue Your own respective office or home location

Who should attend

CFOs, Finance Directors and Strategic Planners Accountants, Analysts, Auditors Investment Bankers, Corporate Bankers Private Equity & Merger & Acquisition specialists Consultants practicing CA, CS, CWA Professionals from Indian companies with a global presence Graduate who is a part of Finance/ Accounting team.

2012 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

About KPMG KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We operate in 150 countries and have 138,000 people working in member firms around the world. The Indian member firms of the KPMG network are affiliated with KPMG International, a Swiss cooperative. Each KPMG firm is a legally distinct and separate entity and describes itself as such. KPMG has office at Delhi, Chandigarh, Ahemdabad, Mumbai, Pune, Bangalore, Chennai, Kochi, Hyderabad, Kolkatta KPMG in Indias dedicated Accounting Advisory Services (AAS) practice provides IFRS and other accounting advisory services to a number of Indian clients across different sectors of the economy. We have assisted more than 200 companies over last several years for planned transition to IFRS. KPMG in India has also launched the IFRS Institute website (www. in.kpmg.com/ifrsinstitute) to provide free information to various stakeholders in the planned convergence from Indian GAAP to IFRS.

Contact us Sandip Khetan Director Accounting Advisory Services T: + 91 (124) 3074 295 E: skhetan@kpmg.com Abhishek Asthana Associate Director Accounting Advisory Services T: + 91 (124) 3074 139 E: abhishekasthana@kpmg.com

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. 2012 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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