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Regulatory Deferral Accounts: Scope, Eligibility and Core Concepts

Build a disciplined eligibility and scope foundation for Ind AS 114, including the India-specific route, regulatory deferral account vocabulary, boundaries and first-time adoption evidence.

INDAS114-B01Basic

Course director: Venkata Subramani Ramachandra

1 hr 44 minFull study estimate

Full study estimate: 1 hr 44 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 Navigate a Narrow-scope Ind AS

Why Ind AS 114 Exists and What It Does

LessonWhy Ind AS 114 Exists and What It Does
QuizWhy Ind AS 114 Exists and What It Does — Lesson Check

Eligibility Gate: Rate Regulation, Previous GAAP and the Indian Post-transition Route

LessonEligibility Gate: Rate Regulation, Previous GAAP and the Indian Post-transition Route
VideoThe Ind AS 114 Eligibility Gate
QuizEligibility Gate: Rate Regulation, Previous GAAP and the Indian Post-transition Route — Lesson Check
Decision MissionEligibility Gate Decision Mission

Regulatory Deferral Account Balances: Vocabulary and Mechanics

LessonRegulatory Deferral Account Balances: Vocabulary and Mechanics
VideoFrom Regulator Evidence to a Regulatory Balance
QuizRegulatory Deferral Account Balances: Vocabulary and Mechanics — Lesson Check

Boundaries: What Ind AS 114 Does Not Permit

LessonBoundaries: What Ind AS 114 Does Not Permit
QuizBoundaries: What Ind AS 114 Does Not Permit — Lesson Check

Transition, Evidence and Practical Application

LessonTransition, Evidence and Practical Application
QuizTransition, Evidence and Practical Application — Lesson Check
Practice LabScope and Balance Practice Lab
Downloadable resourceInd AS 114 Quick Reference Job Aid

Final Assessment

QuizRegulatory Deferral Accounts: Scope, Eligibility and Core Concepts — 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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