JUMOQ Learning · Income Taxes

Advanced Ind AS 12 - Complex Tax Positions, Rate Changes and Measurement Judgement

Evaluate uncertain tax treatments, rate changes, recovery assumptions, multi-jurisdiction measurement and sensitivity using a disciplined evidence and governance framework.

INDAS12-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 52 minFull study estimate

Full study estimate: 3 hr 52 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

VideoJudgement, Governance and Audit Defence under Ind ASScheduled — upload pending
VideoInd AS 12 Architecture and Learning PathScheduled — upload pending

Uncertain Tax Outcomes and Appendix C

LessonUncertain Tax Outcomes and Appendix C
QuizLesson 1 knowledge check
Decision MissionINDAS12-A01 Decision Mission

Changes in Tax Rates

LessonChanges in Tax Rates
VideoUncertain Tax and Rate Change Deep DiveScheduled — upload pending
QuizLesson 2 knowledge check
Case QuestINDAS12-A01 Case Quest

Recovery through Use or Sale

LessonRecovery through Use or Sale
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-A01 Impact Simulator

Multiple Jurisdictions

LessonMultiple Jurisdictions
QuizLesson 4 knowledge check
Practice LabINDAS12-A01 Practice Lab

Sensitivity and Judgement Documentation

LessonSensitivity and Judgement Documentation
VideoRecovery, Sensitivity and Audit DefenceScheduled — upload pending
QuizLesson 5 knowledge check
Roleplay StudioDefend the INDAS12-A01 Conclusion

Decision Framework for Complex Tax Positions, Rates and Measurement Judgement

LessonDecision Framework for Complex Tax Positions, Rates and Measurement Judgement
QuizLesson 6 knowledge check
AssignmentAdvanced Tax Judgement and Audit-defence Memorandum
Downloadable resourceINDAS12-A01 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 12 Disclosure, Control and Evidence Checklist

Final Assessment

QuizINDAS12-A01 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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