JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 109 – Amortised Cost, Effective Interest Method and Transaction Costs

Apply Amortised Cost, Effective Interest Method and Transaction Costs. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 45 minFull study estimate

Full study estimate: 3 hr 45 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoThe Ind AS 109 Architecture and the ECL Boundary

Gross Carrying Amount

LessonGross Carrying Amount
VideoBuild the Effective Interest Rate from Contractual Cash Flows
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Effective Interest Rate

LessonEffective Interest Rate
VideoFees, Resets and Estimate Catch-ups Without Mixing the Rules
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Fees Points and Transaction Costs

LessonFees Points and Transaction Costs
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Floating-Rate Instruments

LessonFloating-Rate Instruments
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Revised Estimates and Catch-Up Adjustments

LessonRevised Estimates and Catch-Up Adjustments
QuizLesson 5 Knowledge Check

Decision Framework for Applying Ind AS 109 – Amortised Cost, Effective Interest Method and Transaction Costs

LessonDecision Framework for Applying Ind AS 109 – Amortised Cost, Effective Interest Method and Transaction Costs
QuizLesson 6 Knowledge Check
AssignmentAmortised Cost, Effective Interest Method and Transaction Costs Technical Assignment
Downloadable resourceINDAS109-I01 Applied Excel Pack
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-I01 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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