Topic:  Recent Amendments to Ind AS effective from 1 April 2023

Speaker: Shri CA Manish Iyer, Director of GAAP Advisors

Presentation:    
a. Ind AS 12: Deferred Tax on Right of Use Assets and Lease Liabilities: Discussion on the requirements and illustration

b. Ind AS 1: Material Accounting Policies: Discussion the requirements, with examples from published financial statements

Speaker’s bio: 

Qualified as a Bachelor of Commerce,  Shri Manish Iyer is a Fellow of The ICAI, and also certified Diploma DISA(ICAI) and DipIFR (ACCA).  CA Manish C. Iyer is Director of GAAP Advisors which he founded. He served as Deputy Director in the Technical Directorate Department of The Institute of Chartered Accountants of India from 2013 to 2016. He was in-charge of the Accounting Standards Board and the Technical Directorate of The Institute of Chartered Accountants of India when he resigned on May 2016. He played an important role in development of Ind AS and liaising with Ministry of Corporate Affairs for the Ind AS to be notified and implantation of the roll out. He had been part of groups constituted by bodies like RBI, IRDA etc. for framing regulations for financial statements on Ind AS for Banks and Insurance. Till September 2013, he was practising under the banner Manish Iyer & Co., Chartered Accountants. So far he has delivered over 4500+ man hours of presentations on IFRS, US GAAP, Indian GAAP at various forums across India and abroad. He is very sought after for his expertise by professionals across the world to give his considered opinion on application of IndAS, Indian GAAP on various accounting transactions, and has extensive exposure in IFRS compliance in almost all industries including BFSI Sector.

Authorship:
Shri Manish Iyer has authored several articles and columns in professional journals like The Chartered Accountant of The Institute of Chartered Accountants of India and Ahmedabad Chartered Accountants’ Association Journal on the subject of IFRS, Ind AS and Indian GAAP. Further he is the author of GAAP Advisors TASK , a Weekly Newsletter on LinkedIn having over 11,500+ subscribers.