IFRS & IND AS Certification Course | Thinking Bridge
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IFRS & IND AS Course: Online Certification Training Masterclass

India's Most Practical IND AS Training | Covers 20+ Standards + IFRS Convergence | By CA Rakshit Mittal

20+ Hrs Practical IND AS & IFRS Training

12+ IND AS Detailed Understanding

20+ Practical Case Studies

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Key Highlights

20+ Hours Video Lectures IND AS and IFRS

12+ IND AS Comprehensive Understanding in IND AS MasterClass

20+ Case Studies Real Life & Practical IND AS Advisory Cases

Schedule III Understanding Schedule III Requirements

Interview Guidebook 20+ Interview Q&A’s on IND AS and IFRS MasterClass

Evaluation MCQ-Based Evaluation for IND AS MasterClass

Our Experienced Faculty

CA Rakshit Mittal
CA Rakshit Mittal
10+ yrs of Experience |

A Chartered Accountant with over a decade of diverse experience, CA Rakshit Mittal has worked with some of the top global firms including EY, PwC, and Mazars. Currently serving as a Senior Manager at EY FAAS, he has consistently led audit and advisory mandates for large corporates across sectors. Rakshit’s core expertise lies in Statutory Audit, Internal Audit, and Risk Advisory, where he has played a pivotal role in process institutionalization, cost optimization, and regulatory compliance. A passionate trainer and mentor, he actively shares his knowledge to empower the next generation of finance professionals.

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IND AS & IFRS MasterClass — Session Plan

  • Introduction to IND AS MasterClass
  • Practical & applied learning of IND AS & IFRS in real world
  • Faculty Introduction

  • Amortized Cost Business Model (Hold to Collect)
  • FVOCI Business Model (Hold to Collect & Sell)
  • FVTPL Business Model
  • Contractual Cash Flow Model
  • Reclassification
  • Subsequent Measurement

  • Identification of Derivatives
  • Scope of Non-Financial Item Contracts
  • Hedging: Scope & Types of Hedges
  • Practical use cases of Hedging

  • Expected Credit Loss Model
  • Operational Simplifications In Assessing Significant Increases In Credit Risk
  • Loss Allowance Recognition
  • Provision Matrix
  • Credit Impaired Financial Asset
  • Derecognition of Financial Asset

  • Scope and Key Definitions
  • Five-Step Revenue Recognition Model
  • Special Topics and Adjustments
  • Timing and Methods of Revenue Recognition
  • Transition, Practical Expedients, and Case Studies

  • Distance mapping
  • Revenue Contract Sample
  • Revenue Calculations & revenue recognition journal entries
  • Template to follow to apply IND AS 115 in practical life

  • Introduction and Scope
  • Identification of a Lease
  • Lease Components and Term
  • Recognition, Measurement, and Modification
  • Presentation and Transition

  • Template to apply IND AS 116 in practical life → lease identification
  • Sample Lease Agreement
  • Lease schedule preparation

  • Objective & scope of IND AS 24
  • Key Definitions & Relationship between reporting entity & person
  • Disclosures for IND AS 24 in Financial Statements
  • Extract of Financials for Related Party Transactions & Disclosures

  • Scope & Key Concepts of IND AS 12: Income Taxes
  • Understanding tax Base of Assets & Liabilities
  • Case Study & Detailed Analysis of Deferred Tax Recognition
  • Practical Examples for IND AS 12
  • MS Excel Application → Step by step calculation of Deferred Tax & journal entries

  • Acquisition Method of Accounting
  • Determining whether acquired set of assets & activities is a business
  • Development stage entities
  • Case Study: Outsourcing Arrangement
  • Identifying the acquirer
  • Recognising & measuring the identifiable assets acquired & liabilities assumed
  • Step Acquisition
  • Common Control Business Combination

  • Understanding the scope of IND AS 110
  • Exemption for consolidating Financial Statements
  • Definition of Control: Power Over an Investee
  • Substantive Vs Protective Rights
  • Case Studies: Potential Voting Rights
  • Exposure to Variable Returns
  • Understanding Link between Power & Returns
  • Defacto Agents
  • Template: Control Assessment - IND AS 110
  • Steps in preparing Consolidated Financial Statements

  • Understanding significant Influence & lack of significant influence
  • Overview & Application of Equity Method
  • Treatment of Impairment Losses
  • Scope, Accounting & Examples of Joint Operation

  • Understanding of Accounting Policies
  • Changes in Accounting Policies
  • Practical Scenarios & Case Studies
  • Understanding of Accounting Estimates
  • Prior Period Errors & Case Studies

  • Scope & Objective of IND AS 19
  • Post Employment Benefits - 2 Types
  • Present Value of Obligation Vs Plan Assets
  • Key Components of Defined Cost
  • Actuarial Assumptions Required
  • Termination Benefits
  • Practical - Actuary Assumption

  • Introduction & Objective of IND AS 113
  • Understanding Definition of Fair Value
  • Fair Value Hierarchy: Level 1, Level 2, Level 3
  • Valuation Techniques
  • Fair Value of Liabilities & Own Equity Instruments

  • Scope & Applicability of IND AS 102
  • Understanding the concept of Grant Date & Why it’s important
  • How Companies Do it in practice?
  • Impact of Conditions on measuring share based payments
  • Cash Settled Award & It’s Accounting
  • Group Share Based Payment Arrangements

  • Objective of IND AS 23
  • What is included & not included in Borrowing Costs?
  • When to capitalise Borrowing Costs?
  • When to expense Borrowing Costs?
  • Capitalisation Period
  • Specific Vs General Borrowings
  • Exchange differences on foreign currency borrowings

  • Key Definitions & Recognition Criteria
  • Measurement of Provisions
  • Changes in Provisions & Use of Provisions
  • Practical Examples & Case Studies

  • Basics: Who has to follow IND AS
  • Objective of IND AS 101
  • Opening IND AS Balance Sheet and Single Transition
  • Key Adjustments on Transitions
  • First IND AS Financial Statements Must Include
  • Adoption of Board Policy for first time adoption of IND AS
  • Practical Working on MS Excel - Schedule III, Trial Balance, IND AS Adjustments and Balance Sheet Preparation as per IND AS

  • Preparation of Complete IND AS Financial Statements in Excel for Listed Entities
  • Preparation of Profit & Loss, Balance Sheet, Cash Flow Statements, Notes to Accounts with Explanatory Information from Trial Balance and Formatting as per Latest Schedule III
  • Disclosure Requirements and Notes to Accounts as per respective IND AS
  • Latest changes in Schedule III

  • IND AS 16: Key Concepts, Cost Model, Revaluation Model, Depreciation (Important)
  • Component Accounting (Mandatory in IND AS 16) → Spare Parts & Servicing Equipment With MS Excel Practical Working
  • Practical Case Studies on IND AS 16
  • IND AS 38: Key Concepts and Measurement
  • Internally Generated Intangible Assets
  • Subsequent Measurement, Amortisation & Impairment of Intangible Assets

  • IND AS 1: Presentation of Financial Statements → Key Principles
  • IND AS 7: Statement of Cash Flows → Key concepts
  • IND AS 10: Events after the Reporting Period
  • IND AS 27: Separate Financial Statements
  • IND AS 36: Impairment of Assets
  • IND AS 105: Non-Current Assets Held for Sale and Discontinued Operations
  • IND AS 108: Operating Segments

  • Summary of Important IND AS
  • Tips on Interview Preparation

  • Templates for approaching IND AS
  • Illustration for Schedule II, Division II
  • IND AS Transition Checklist
  • Schedule II Reclassification Division I to II
  • Practical Workings for IND AS 115, IND AS 116, Component Accounting and more.

  • MCQs Based Exam Online - Practical Exam based on Course Module - IND AS MasterClass

Choose Your Plan

Budget
₹999
  • 1x Views
  • 30 Days Validity
  • Access on Mobile App
  • Access on Laptop
  • Certificate
  • Excel Workpapers & Downloadable Resources
  • Doubt Forum Access
  • Access to all Course Updates
  • Live Doubt Solving Session
  • Access to Private Whatsapp Community
  • 1:1 Live Connect With Mentor
  • 7 Days 100% Refund Policy
Standard
₹2999
  • 2x Views
  • 120 Days Validity
  • Access on Mobile App
  • Access on Laptop
  • Certificate
  • Excel Workpapers & Downloadable Resources
  • Doubt Forum Access
  • 1 Year Access to all Course Updates
  • Live Doubt Solving Session
  • Access to Private Whatsapp Community
  • 1:1 Live Connect With Mentor
  • 7 Days 100% Refund Policy
Premium
₹3999
  • 3x Views
  • 365 Days Validity
  • Access on Mobile App
  • Access on Laptop
  • Certificate
  • Excel Workpapers & Downloadable Resources
  • Doubt Forum Access
  • Lifetime Access to all Course Updates
  • Live Doubt Solving Session
  • Access to Private Whatsapp Community
  • 1:1 Live Connect With Mentor
  • 7 Days 100% Refund Policy

Who Should Take This IND AS & IFRS Training?

  • User Icon Chartered Accountants
  • Graduate Icon Commerce Graduates
  • CA Icon CA Aspirants & Semi Qualified CAs
  • ACCA Icon ACCA Aspirants & ACCA Professionals
  • CS Icon CS & CMA Aspirants Who Want to Start Career in Statutory Auditing
  • Career Icon Any person who wants to learn IND AS and IFRS

Completion Certificate

Certificate

A Certificate of Completion of IND AS and IFRS Course along with Mark-sheet based on the performance will be awarded to each candidate for IND AS and IFRS Masterclass.

Register Now to Get the Certificate

What This IND AS & IFRS Certification Course Covers

In-Depth IND AS
Concepts

  • Master 12+ key IND AS standards with 25+ hours of structured video lectures
  • Get clarity through real-life examples and practical case studies in IND AS MasterClass

Hands-on
Case Studies

  • Solve 10+ advisory case studies covering revenue recognition, leasing, consolidation & more
  • Learn practical application for advisory roles and financial reporting

Schedule III
& Financials

  • Understand Schedule III requirements in depth
  • Prepare first-time IND AS financial statements with guided analysis

Interview
Ready

  • Crack interviews with our IND AS Interview Guidebook
  • Includes 20+ handpicked Q&A for finance roles

Evaluate
Your Learning

  • Attempt MCQ-based evaluations to test your IND AS & IFRS concepts

What Participants say

CA Mamta Jangra

CA Mamta Jangra

Recently I have joined Adani Group as an Assistant Manager. Thinking Bridge courses helped me in preparing for my interview. It helped me to phrase my interview answers.

CA Jeevesh Wadhwa

CA Jeevesh Wadhwa

Thinking Bridge courses are 100% practical. They helped me in cracking Big 4 Interviews. Live mentoring sessions taken by faculties helped in answering career-related queries.

Mukuljeet

CA Mukuljeet

When I heard about Thinking Bridge courses, I didn't think twice & took the course. It was one of the best decisions I've ever taken. It really helped me in getting placed in PWC.

Mayank Sharma

Mayank Sharma

This course gave me immense practical insights. It not only helped me in getting an edge in interview but also helped in dealing with case based & practical questions.

Sakshi Gupta

CA Sakshi Gupta

I am a CA by profession. I have been placed in PWC India. This course gave me a perspective as to how work is done in Big 4s & Top firms. It was a very insightful course.

Gursaheb Singh

Gursaheb Singh

Thinking Bridge helped me to master the important formulas of excel and their practical implications. The course help me to revise whole concepts in very less hours.

CA Mamta Jangra

CA Mamta Jangra

Recently I have joined Adani Group as an Assistant Manager. Thinking Bridge courses helped me in preparing for my interview. It helped me to phrase my interview answers.

CA Jeevesh Wadhwa

CA Jeevesh Wadhwa

Thinking Bridge courses are 100% practical. They helped me in cracking Big 4 Interviews. Live mentoring sessions taken by faculties helped in answering career-related queries.

Mukuljeet

CA Mukuljeet

When I heard about Thinking Bridge courses, I didn't think twice & took the course. It was one of the best decisions I've ever taken. It really helped me in getting placed in PWC.

Mayank Sharma

Mayank Sharma

This course gave me immense practical insights. It not only helped me in getting an edge in interview but also helped in dealing with case based & practical questions.

Sakshi Gupta

CA Sakshi Gupta

I am a CA by profession. I have been placed in PWC India. This course gave me a perspective as to how work is done in Big 4s & Top firms. It was a very insightful course.

Gursaheb Singh

Gursaheb Singh

Thinking Bridge helped me to master the important formulas of excel and their practical implications. The course help me to revise whole concepts in very less hours.

Bonuses Worth ₹15000

12+ Free Technical Sessions

Worth ₹3000/-

FREE

50+ Interview Resources

Worth ₹3000/-

FREE

Mentorship From Industry Experts

Worth ₹4000/-

FREE

Lifetime Free Placement Assistance

Worth ₹5000/-

FREE

Demo Sessions of IND AS and IFRS Course

IFRS & IND AS Course: Online Certification Training MasterClass

Financial report and advisory skills are often overlooked roles that go unfilled by finance professionals who lack the necessary skills to work with the IFRS and IND AS course.

Two of the most popular skill sets in the Indian finance world are currently IND AS and IFRS. However, most CA students, commerce graduates and practising CA students look for an IND AS certification course as they realise that the preparation remains at a conceptual level and not practical.

The leading firms (including the Big 4, listed companies and MNCs) are actively seeking professionals who have experience in preparing financial statements under IND AS, experience in consolidation, experience in applying the requirements of Schedule III, and experience in working with standards such as IND AS 115, 116 and 109 in live client situations.

This is essential for growth if not present in practice. While a basic accounting position might be stable, hands-on experience with IND AS & IFRS training is driving professionals to the FAAS, statutory audit and financial reporting positions at EY, PwC, Deloitte, and KPMG.

Why Do Most Learners Struggle With IND AS and IFRS in Practice?

It is a common scenario that the CA aspirant, semi-qualified CAs, ACCA and finance graduates have a textbook knowledge of accounting standards. The application of IND AS 109 to a real financial instrument, the preparation of a lease schedule under IND AS 116 or the conducting of a first-time IND AS adoption in Excel is another problem altogether.

Most online IND AS & IFRS course options only go so far as theory. Learners are not adequately prepared for interviews and client assignments, with no specific templates, case studies or guided Excel workpapers.

As a result:

  • FAAS or audit teams challenge the professionals when they ask them to practically apply the IND AS.
  • A lot of people get the IFRS reporting for an MNC subsidiary or listed entity wrong.
  • Interview candidates are not confident to answer case based IND AS questions.
  • Big 4 and listed companies merit hire; exclude candidates lacking applied knowledge.

It is not sufficient to know that IND AS 116 relates to leases in today's finance scenario. Employers want a person who has the ability to prepare a lease schedule.

Learn Through an IND AS & IFRS MasterClass Designed for Real Work

This IND AS & IFRS masterclass is designed by CA Rakshit Mittal, Senior Manager at EY FAAS and with over 10 years of experience in EY, PwC and Mazars, this ind as certification course provides practical and job ready skills which can be directly applied in financial reporting and financial advisory work.

It is not a theory walk-through. Each standard is presented through real-world case studies, guided Excel workpapers and templates that you can use in the field.

What the learner will cover:

  • IND AS 109: Financial Instruments - Classification, measurement, impairment, ECL model, and hedging.
  • IND AS 115: Revenue from Contracts with Customers - five-step model, practical expedients, and journal entries
  • IND AS 116: Leases - Identification, lease schedule creation, and example agreement walkthrough.
  • IND AS 103 & 110: Business Combinations and Consolidation of Financial Statements
  • IND AS 12: Income Taxes - Deferred tax recognition and calculation in Excel
  • IND AS 101: First-time Adoption of IND AS - Trial balance to balance sheet in Excel
  • IND AS 24, 28, 37, 102, 113 and other key standards
  • Schedule III - latest changes, preparation of financial statements for listed entities
  • 20+ real-life advisory case studies in revenue, leasing, consolidation, and more.

This ind as & ifrs training course will provide you with:

  • 26 Sessions of 20+ hours of structured and practical video training.
  • IND AS 115, 116, component accounting, Excel workpapers and downloadable templates.
  • A working Schedule III reclassification checklist and real IND AS transition checklist.
  • 20+ Questions and Answers in Finance and Audit Interview.
  • MCQ-based evaluation to test conceptual and applied understanding
  • Live doubt-solving sessions and a private WhatsApp group.
  • 1:1 live mentorship connect
  • Completion certificate and marksheet

This Ind AS & IFRS MasterClass is perfect for CA, CA aspirants, semi-qualified CA, ACCA, CS & CMA candidates and commerce graduates who wish to pursue a career in financial reporting, FAAS or statutory auditing.

Career Opportunities After Completing This IFRS Certification Course

After completing this IFRS Certification Course, learners can explore roles such as:

  • Financial Reporting Analyst
  • FAAS Associate - Big 4 Firms
  • Statutory Auditor (IND AS-ready)
  • Finance Manager - Listed Company or MNC Subsidiary
  • IFRS Consultant
  • Consolidation and Accounts Executive
  • Internal Auditor - Large accounting firm (4’s) or medium-sized.

20,000+ ThinkingBridge alumni are now at Deloitte, KPMG, EY, PwC, Infosys, HDFC Bank, and Adani Group. A recognised IND AS & IFRS certificate enhances your employability in the finance sector globally and in India.

Start Your IND AS & IFRS Learning Journey Today

This Ind AS & IFRS course is crafted in such a way that it prepares you for your job with clarity of concepts, hands-on Excel sessions, practical advisory cases with real-life examples and interview training right in there!

This is one of the most practical ind as certification courses available online today, with course fees beginning at ₹999 and up to a full-year premium of ₹3,999. This IND AS & IFRS Masterclass provides the content that employers want for a fresh graduate entering financial reporting or a working professional looking to upskill for working in a Big 4.

IND AS & IFRS Certification Course — Frequently Asked Questions

The Thinking Bridge IND AS & IFRS Certification Course is a 20+ hour practical online masterclass covering 20+ Indian Accounting Standards and their IFRS equivalents. Topics include IND AS 116 (Leases), IND AS 109 (Financial Instruments), IND AS 115 (Revenue), IND AS 103 (Business Combinations), Schedule III compliance, and consolidation — all with real Indian company case studies and Excel workpapers. The course starts at ₹999 and includes a Certificate of Completion with performance-based marksheet.

The IND AS & IFRS certification course at Thinking Bridge starts at ₹999 — making it the most affordable practical IND AS and IFRS training available in India. This includes lifetime access to all 20+ hours of content, case study files, Excel workpapers, and a performance-based certificate and marksheet. For comparison, ACCA DipIFRS costs ₹80,000 to ₹1,30,000, and EY and Henry Harvin IFRS courses range from ₹13,500 to ₹50,000+.

Yes. This ind as course is designed to start from the conceptual framework and build to complex standard application. No prior IND AS or IFRS knowledge is required. Basic accounting knowledge (trial balance, P&L, Balance Sheet) is helpful but not mandatory. CA students at Inter level, B.Com graduates, and working professionals with general finance backgrounds have all successfully completed this course.

The IND AS & IFRS training covers 20+ standards including IND AS 1 (Presentation), IND AS 2 (Inventories), IND AS 16 (PPE), IND AS 21 (Foreign Exchange), IND AS 28 (Associates), IND AS 36 (Impairment), IND AS 37 (Provisions), IND AS 38 (Intangibles), IND AS 103 (Business Combinations), IND AS 109 (Financial Instruments), IND AS 110-112 (Consolidation), IND AS 115 (Revenue), IND AS 116 (Leases), and Schedule III compliance. Each module also covers the corresponding IFRS standard and highlights key India-specific differences.

IND AS is India's converged version of IFRS, issued by ICAI and MCA, with certain carve-outs and modifications specific to the Indian context. IFRS is the global standard issued by the IASB. This course covers both — the IFRS standard and the IND AS equivalent — with explicit comparison in every module. This dual coverage is critical for CA professionals, Big 4 auditors, and MNC finance teams who need to understand both frameworks.

This masterclass is ideal for CA students and CA Final aspirants preparing for Big 4 or listed company interviews; working CAs moving from IGAAP to IND AS practice; finance professionals in listed companies or MNC subsidiaries; accountants preparing for the ACCA DipIFRS examination; B.Com, BBA, and MBA graduates targeting financial reporting or assurance roles; and statutory auditors who need to assess IND AS compliance in client financials.

Yes. On completing the IND AS & IFRS MasterClass and the online MCQ-based practical exam, you receive a Certificate of Completion and a performance-based marksheet from Thinking Bridge. The certificate is widely recognised by Big 4 firms, MNCs, and listed companies. Adding this certificate to your LinkedIn profile strengthens your IND AS and financial reporting credentials significantly.

Yes. The course is fully self-paced with lifetime access. There are no fixed class timings. Most working professionals complete the full course in 15 to 30 days by dedicating 1 to 2 hours daily. You can pause, revisit specific standards, and return to any module before an interview or a client assignment.

Ready to Master IND AS & IFRS?

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