JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 28 – Acquisition-date Basis Differences and Equity-accounting Adjustments

Apply Acquisition-date Basis Differences and Equity-accounting Adjustments. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 21 minFull study estimate

Full study estimate: 3 hr 21 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 28 Architecture and Learning Path

Fair value adjustments

LessonFair value adjustments
VideoFair value adjustments: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Goodwill embedded in investment

LessonGoodwill embedded in investment
VideoGoodwill embedded in investment: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Depreciation and amortisation adjustments

LessonDepreciation and amortisation adjustments
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Uniform policies

LessonUniform policies
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Reporting-date differences

LessonReporting-date differences
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 28 – Acquisition-date Basis Differences and Equity-accounting Adjustments

LessonDecision framework for Applying Ind AS 28 – Acquisition-date Basis Differences and Equity-accounting Adjustments
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 28 – Acquisition-date Basis Differences and Equity-accounting Adjustments – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 28 – Acquisition-date Basis Differences and Equity-accounting Adjustments – 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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