JUMOQ Learning · Foreign Currency & Inflation

Advanced Ind AS 29 - Complex Groups, Multi-currency Effects and Interim Reporting

Evaluate, govern and defend Complex Groups, Multi-currency Effects and Interim Reporting. The course covers Functional currency judgement in severe and high inflation; Multiple indices, exchange rates and cross-border operations; Intragroup balances, eliminations and the monetary position; Interim reporting in a hyperinflationary economy; Capital, dividends and earnings per share through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.

INDAS29-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 19 minFull study estimate

Full study estimate: 3 hr 19 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 29 Architecture and Learning PathScheduled — upload pending

Functional currency judgement in severe and high inflation

LessonFunctional currency judgement in severe and high inflation
VideoFunctional Currency, Multiple Indices and Exchange-rate EvidenceScheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the hyperinflation pathway

Multiple indices, exchange rates and cross-border operations

LessonMultiple indices, exchange rates and cross-border operations
VideoIntragroup, Interim, Capital and Complex Group RestatementScheduled — upload pending
QuizLesson 2 knowledge check

Intragroup balances, eliminations and the monetary position

LessonIntragroup balances, eliminations and the monetary position
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test index and monetary-position assumptions

Interim reporting in a hyperinflationary economy

LessonInterim reporting in a hyperinflationary economy
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the Ind AS 29 restatement workflow

Capital, dividends and earnings per share

LessonCapital, dividends and earnings per share
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the hyperinflation conclusion to a reviewer

Complex first-year, acquisition-date and group restatement model

LessonComplex first-year, acquisition-date and group restatement model
QuizLesson 6 knowledge check
AssignmentTechnical assignment - hyperinflation accounting paper and workings
Downloadable resourceComplex Group, Multi-currency and Interim-restatement Pack
Downloadable resourceInd AS 29 Standard Map, Assessment and Restatement Checklist
Downloadable resourceInd AS 29 Governance, Disclosure and Audit-defence Checklist

Final Assessment

QuizAdvanced Ind AS 29 - Complex Groups, Multi-currency Effects and Interim Reporting - 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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