JUMOQ Learning · Revenue & Government Grants

Applying Ind AS 115 - Principal versus Agent, Warranties and Customer Options

Apply control-based principal-agent analysis and account for warranties, material rights, renewal options and loyalty programmes.

INDAS115-I04Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 54 minFull study estimate

Full study estimate: 2 hr 54 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.

Control before transfer

LessonControl before transfer
VideoPrincipal versus Agent - Start with Control
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Indicators of agency

LessonIndicators of agency
VideoAssurance versus Service Warranties
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the evidence and reach a conclusion

Assurance and service warranties

LessonAssurance and service warranties
VideoMaterial Rights and Renewal Options
QuizLesson 3 knowledge check

Material rights

LessonMaterial rights
VideoLoyalty Programmes and Integrated Decision Flow
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Renewal options and loyalty programmes

LessonRenewal options and loyalty programmes
QuizLesson 5 knowledge check

Decision framework for special arrangements

LessonDecision framework for special arrangements
QuizLesson 6 knowledge check
AssignmentTechnical Assignment - prepare an accounting paper and workings
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist
Downloadable resourceINDAS115-SPEC-COM-DP01

Final Assessment

QuizApplying Ind AS 115 - Principal versus Agent, Warranties and Customer Options - 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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