JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 113 - Fair Value Hierarchy and Input Classification

Apply and document Fair Value Hierarchy and Input Classification. The course covers Level 1 inputs and quoted prices; Level 2 observable inputs; Level 3 unobservable inputs; Adjustments to observable inputs; Transfers between levels and measurement frequency through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.

INDAS113-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 30 minFull study estimate

Full study estimate: 3 hr 30 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.

Level 1 inputs and quoted prices

LessonLevel 1 inputs and quoted prices
VideoThe Fair Value Hierarchy: Classify the Inputs That Matter
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the fair value pathway

Level 2 observable inputs

LessonLevel 2 observable inputs
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate market and valuation evidence

Level 3 unobservable inputs

LessonLevel 3 unobservable inputs
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test valuation assumptions and hierarchy effects

Adjustments to observable inputs

LessonAdjustments to observable inputs
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the fair value measurement workflow

Transfers between levels and measurement frequency

LessonTransfers between levels and measurement frequency
QuizLesson 5 knowledge check

Hierarchy classification decision framework

LessonHierarchy classification decision framework
QuizLesson 6 knowledge check
AssignmentTechnical assignment - fair value valuation paper and workings
Downloadable resourceFair Value Hierarchy and Input-classification Pack
Downloadable resourceInd AS 113 Standard Map, Measurement Steps and Hierarchy Checklist

Final Assessment

QuizApplying Ind AS 113 - Fair Value Hierarchy and Input Classification - 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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