JUMOQ Learning · Financial Instruments & Valuation

Advanced Ind AS 109 – Complex SPPI Features, Non-recourse Assets and Contractually Linked Instruments

Evaluate and defend complex conclusions in Complex SPPI Features, Non-recourse Assets and Contractually Linked Instruments. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 32 minFull study estimate

Full study estimate: 3 hr 32 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Course orientation

VideoJudgement, Governance and Audit Defence under Ind ASScheduled — upload pending
VideoThe Ind AS 109 Architecture and the ECL BoundaryScheduled — upload pending

Time Value of Money Modifications

LessonTime Value of Money Modifications
VideoComplex SPPI: Benchmark the Time Value of MoneyScheduled — upload pending
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Leverage and Inverse Floating Rates

LessonLeverage and Inverse Floating Rates
VideoNon-recourse Does Not Automatically Fail SPPIScheduled — upload pending
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Prepayment and Extension Features

LessonPrepayment and Extension Features
QuizLesson 3 Knowledge Check

Non-Recourse Financing

LessonNon-Recourse Financing
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Contractually Linked Tranches and Look-through

LessonContractually Linked Tranches and Look-through
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentComplex SPPI Features, Non-recourse Assets and Contractually Linked Instruments Technical Assignment
Downloadable resourceInd AS 109 Decision Map and ECL Boundary
Downloadable resourceInd AS 109 Governance and Audit-Defence Checklist
Downloadable resourceClassification and SPPI Applied Model Pack

Final Assessment

QuizINDAS109-A01 Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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