JUMOQ Learning · Foreign Currency & Inflation

Applying Ind AS 21 – Net Investments, Disposals and Intercompany Monetary Items

Apply Net Investments, Disposals and Intercompany Monetary Items. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS21-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hrFull study estimate

Full study estimate: 3 hr

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.

Monetary items forming part of net investment

LessonMonetary items forming part of net investment
VideoMonetary items forming part of net investment: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Separate versus consolidated statements

LessonSeparate versus consolidated statements
VideoSeparate versus consolidated statements: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Hedge interaction

LessonHedge interaction
VideoHedge interaction: visual explainer
QuizLesson 3 Knowledge Check

Full and partial disposals

LessonFull and partial disposals
VideoFull and partial disposals: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Reclassification of accumulated differences

LessonReclassification of accumulated differences
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 21 – Net Investments, Disposals and Intercompany Monetary Items

LessonDecision framework for Applying Ind AS 21 – Net Investments, Disposals and Intercompany Monetary Items
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 21 – Net Investments, Disposals and Intercompany Monetary Items – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 21 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 21 – Net Investments, Disposals and Intercompany Monetary Items – 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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