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Ind AS 101 Foundations - Retrospective Application and the Opening Ind AS Balance Sheet

Build and apply a controlled Ind AS 101 workflow for Retrospective Application and the Opening Ind AS Balance Sheet. The course separates recurring Ind AS requirements from mandatory exceptions and optional exemptions, and links every conclusion to dates, evidence, tax, journals, comparatives, disclosures and governance.

INDAS101-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 13 minFull study estimate

Full study estimate: 2 hr 13 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 Level
VideoInd AS 101 Architecture and Learning Path

The Four Opening Balance Sheet Actions

LessonThe Four Opening Balance Sheet Actions
VideoThe Opening Ind AS Balance Sheet: Four Actions and a Balanced Bridge
QuizKnowledge Check - The Four Opening Balance Sheet Actions
Decision MissionDecision Mission - choose and justify the transition pathway

Retrospective Application and Transition Adjustments

LessonRetrospective Application and Transition Adjustments
QuizKnowledge Check - Retrospective Application and Transition Adjustments

Equity Bridge, OCI and Deferred Tax

LessonEquity Bridge, OCI and Deferred Tax
QuizKnowledge Check - Equity Bridge, OCI and Deferred Tax
Impact SimulatorImpact Simulator - explore transition, tax and readiness consequences

Opening Journals and Comparative Roll-Forward

LessonOpening Journals and Comparative Roll-Forward
QuizKnowledge Check - Opening Journals and Comparative Roll-Forward
Practice LabPractice Lab - complete the controlled transition workflow

Closing and Approving the Opening Ind AS Balance Sheet

LessonClosing and Approving the Opening Ind AS Balance Sheet
QuizKnowledge Check - Closing and Approving the Opening Ind AS Balance Sheet
Downloadable resourceOpening Balance Sheet Adjustment Register
Downloadable resourceInd AS 101 Roadmap and Opening Balance Sheet Checklist

Final Assessment

QuizInd AS 101 Foundations - Retrospective Application and the Opening Ind AS Balance Sheet - 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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