JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 109 – Derivatives, Embedded Derivatives, Guarantees and Commitments

Apply Derivatives, Embedded Derivatives, Guarantees and Commitments. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-I05Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 44 minFull study estimate

Full study estimate: 3 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.

Derivative Definition

LessonDerivative Definition
VideoThree Conditions That Make a Derivative
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Separated Embedded Derivatives in Financial Liabilities and Non-Financial Hosts

LessonSeparated Embedded Derivatives in Financial Liabilities and Non-Financial Hosts
VideoEmbedded Features: Financial Asset Hosts versus Other Hosts
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Hybrid Financial Assets

LessonHybrid Financial Assets
VideoFinancial Guarantees: Initial Fair Value and the Higher-of Architecture
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Financial Guarantee Initial Measurement

LessonFinancial Guarantee Initial Measurement
VideoLoan Commitments and the Scope Boundary
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Loan Commitments Within the Non-Impairment Scope

LessonLoan Commitments Within the Non-Impairment Scope
QuizLesson 5 Knowledge Check

Decision Framework for Applying Ind AS 109 – Derivatives, Embedded Derivatives, Guarantees and Commitments

LessonDecision Framework for Applying Ind AS 109 – Derivatives, Embedded Derivatives, Guarantees and Commitments
QuizLesson 6 Knowledge Check
AssignmentDerivatives, Embedded Derivatives, Guarantees and Commitments Technical Assignment
Downloadable resourceINDAS109-I05 Applied Excel Pack
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-I05 Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…