JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 109 – Financial Liability Measurement, Modifications and Extinguishment

Apply Financial Liability Measurement, Modifications and Extinguishment. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 43 minFull study estimate

Full study estimate: 3 hr 43 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.

Substantial Modification Test

LessonSubstantial Modification Test
VideoThe Ten Percent Test: Inputs, Rate and Fees
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Quantitative and Qualitative Factors

LessonQuantitative and Qualitative Factors
VideoQualitative Changes Can Still Be Substantial
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Modification Gain or Loss

LessonModification Gain or Loss
VideoModification Gain or Extinguishment Gain?
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Extinguishment and Fees

LessonExtinguishment and Fees
VideoOwn Credit After a Liability Change
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Own-Credit Presentation

LessonOwn-Credit Presentation
QuizLesson 5 Knowledge Check

Decision Framework for Applying Ind AS 109 – Financial Liability Measurement, Modifications and Extinguishment

LessonDecision Framework for Applying Ind AS 109 – Financial Liability Measurement, Modifications and Extinguishment
QuizLesson 6 Knowledge Check
AssignmentFinancial Liability Measurement, Modifications and Extinguishment Technical Assignment
Downloadable resourceINDAS109-I03 Applied Excel Pack
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-I03 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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