JUMOQ Learning · Group Accounting & Business Combinations

Ind AS 103 Foundations - Identifying a Business Combination and the Acquirer

Determine whether an acquired set is a business, identify the accounting acquirer and establish the acquisition date using evidence rather than legal labels.

INDAS103-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 9 minFull study estimate

Full study estimate: 2 hr 9 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

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 103 Architecture and Learning Path

Scope of Ind AS 103 and business versus asset acquisition

LessonScope of Ind AS 103 and business versus asset acquisition
VideoBusiness Combination or Asset Purchase: Decide Before Calculating Goodwill
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Optional concentration test

LessonOptional concentration test
QuizLesson 2 knowledge check

Inputs, substantive processes and outputs

LessonInputs, substantive processes and outputs
QuizLesson 3 knowledge check

Identifying the accounting acquirer

LessonIdentifying the accounting acquirer
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Acquisition date, transaction structure and evidence

LessonAcquisition date, transaction structure and evidence
QuizLesson 5 knowledge check
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map

Final Assessment

QuizInd AS 103 Foundations - Identifying a Business Combination and the Acquirer - 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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