JUMOQ Learning · Revenue & Government Grants

Ind AS 115 Foundations - Five-step Revenue Model, Scope and Contract Criteria

Build a reliable foundation in the scope of Ind AS 115, the contract recognition criteria and the connected five-step revenue model.

INDAS115-B01Basic

Course director: Venkata Subramani Ramachandra

1 hr 40 minFull study estimate

Full study estimate: 1 hr 40 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 LevelScheduled — upload pending
VideoInd AS 115 Architecture and Learning PathScheduled — upload pending

Scope and exclusions

LessonScope and exclusions
VideoScope, Contract Criteria and the Five-step GateScheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Approved contract and enforceable rights

LessonApproved contract and enforceable rights
QuizLesson 2 knowledge check

Collectability

LessonCollectability
QuizLesson 3 knowledge check

Combining contracts

LessonCombining contracts
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Five-step model overview

LessonFive-step model overview
QuizLesson 5 knowledge check
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 115 Foundations - Five-step Revenue Model, Scope and Contract Criteria - 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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