JUMOQ Learning · Financial Instruments & Valuation

Ind AS 109 Foundations – Financial Liabilities, Own Credit and Basic Measurement Categories

Build a practical foundation in Financial Liabilities, Own Credit and Basic Measurement Categories. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-B03Basic

Course director: Venkata Subramani Ramachandra

2 hr 39 minFull study estimate

Full study estimate: 2 hr 39 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.

Amortised-Cost Liabilities

LessonAmortised-Cost Liabilities
VideoFinancial Liability Categories and Their Default Route
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Fair Value through Profit or Loss

LessonFair Value through Profit or Loss
VideoOwn Credit: OCI or Profit or Loss?
QuizLesson 2 Knowledge Check

Fair Value Option

LessonFair Value Option
VideoLiability Derecognition at a Glance
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Own-Credit Changes in OCI

LessonOwn-Credit Changes in OCI
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Basic Liability Presentation and Derecognition

LessonBasic Liability Presentation and Derecognition
QuizLesson 5 Knowledge Check
Downloadable resourceINDAS109-B03 Applied Excel Pack
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-B03 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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