JUMOQ Learning · Revenue & Government Grants

Advanced Ind AS 115 - Advanced Variable Consideration, Financing and Non-cash Terms

Evaluate and defend complex transaction-price judgements involving claims, bonuses, penalties, concessions, constraint release, financing, non-cash terms and payments to customers.

INDAS115-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 31 minFull study estimate

Full study estimate: 3 hr 31 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

VideoJudgement, Governance and Audit Defence under Ind ASScheduled — upload pending
VideoInd AS 115 Architecture and Learning PathScheduled — upload pending

Claims, bonuses, penalties and price concessions

LessonClaims, bonuses, penalties and price concessions
VideoClaims, Bonuses, Penalties and Constraint ReleaseScheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Constraint release

LessonConstraint release
VideoFinancing, Non-cash Terms and Payments to CustomersScheduled — upload pending
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the evidence and reach a conclusion

Financing rate and timing

LessonFinancing rate and timing
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Non-cash fair value

LessonNon-cash fair value
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Payments to customers and complex consideration

LessonPayments to customers and complex consideration
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the conclusion to a reviewer or stakeholder

Decision framework for advanced transaction price

LessonDecision framework for advanced transaction price
QuizLesson 6 knowledge check
AssignmentTechnical Assignment - prepare an accounting paper and workings
Downloadable resourceINDAS115-A01-DP01
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 115 Disclosure, Control and Evidence Checklist

Final Assessment

QuizAdvanced Ind AS 115 - Advanced Variable Consideration, Financing and Non-cash Terms - 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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