JUMOQ Learning · Financial Instruments & Valuation

Ind AS 109 Foundations – Financial Instruments Architecture, Scope and Initial Recognition

Build a practical foundation in Financial Instruments Architecture, Scope and Initial Recognition. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 24 minFull study estimate

Full study estimate: 2 hr 24 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
VideoThe Ind AS 109 Architecture and the ECL Boundary

Scope Inclusions and Exclusions

LessonScope Inclusions and Exclusions
VideoInitial Fair Value and Transaction Costs in One Workflow
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Financial Asset and Liability Definitions

LessonFinancial Asset and Liability Definitions
QuizLesson 2 Knowledge Check

Trade-Date and Settlement-Date Concepts

LessonTrade-Date and Settlement-Date Concepts
QuizLesson 3 Knowledge Check

Initial Fair Value

LessonInitial Fair Value
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Transaction Costs and Category Overview

LessonTransaction Costs and Category Overview
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-B01 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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