JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 103 - Non-controlling Interests, Goodwill and Bargain Purchase

Measure eligible NCI components, calculate full and partial goodwill, account for bargain purchases and separate acquisition costs and other transactions.

INDAS103-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 53 minFull study estimate

Full study estimate: 3 hr 53 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.

NCI components and measurement choices

LessonNCI components and measurement choices
VideoGoodwill, NCI and Bargain Purchases: Explain Every Component
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Full versus partial goodwill

LessonFull versus partial goodwill
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Goodwill formula including previously held interests

LessonGoodwill formula including previously held interests
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Bargain purchase under Ind AS 103

LessonBargain purchase under Ind AS 103
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Acquisition costs and transactions separate from the combination

LessonAcquisition costs and transactions separate from the combination
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the acquisition conclusion

Measurement-period changes, impairment handoff and disclosures

LessonMeasurement-period changes, impairment handoff and disclosures
QuizLesson 6 knowledge check
AssignmentApplying Ind AS 103 - Non-controlling Interests, Goodwill and Bargain Purchase Technical Assignment
Downloadable resourceApplying Ind AS 103 - Non-controlling Interests, Goodwill and Bargain Purchase Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist

Final Assessment

QuizApplying Ind AS 103 - Non-controlling Interests, Goodwill and Bargain Purchase - 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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