JUMOQ Learning · Financial Instruments & Valuation

Ind AS 113 Foundations - Fair Value Concept, Scope and Market Framework

Build a practical foundation in Fair Value Concept, Scope and Market Framework. The course covers What fair value is and is not; Scope, application and measurement exceptions; Principal and most advantageous markets; Market participants and orderly transactions; Measurement date, exit price and current market conditions through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.

INDAS113-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 29 minFull study estimate

Full study estimate: 2 hr 29 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 113 Architecture and Learning Path

What fair value is and is not

LessonWhat fair value is and is not
VideoFair Value: Establish the Market Before Selecting the Price
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the fair value pathway

Scope, application and measurement exceptions

LessonScope, application and measurement exceptions
QuizLesson 2 knowledge check

Principal and most advantageous markets

LessonPrincipal and most advantageous markets
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test valuation assumptions and hierarchy effects

Market participants and orderly transactions

LessonMarket participants and orderly transactions
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the fair value measurement workflow

Measurement date, exit price and current market conditions

LessonMeasurement date, exit price and current market conditions
QuizLesson 5 knowledge check
Downloadable resourceFair Value Scope, Market and Exit-price Applied Pack
Downloadable resourceInd AS 113 Standard Map, Measurement Steps and Hierarchy Checklist

Final Assessment

QuizInd AS 113 Foundations - Fair Value Concept, Scope and Market Framework - 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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