JUMOQ Learning · Financial Instruments & Valuation

Ind AS 109 Foundations – Financial Asset Classification: Business Model and SPPI

Build a practical foundation in Financial Asset Classification: Business Model and SPPI. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 22 minFull study estimate

Full study estimate: 2 hr 22 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.

Business-Model Objective

LessonBusiness-Model Objective
VideoBusiness Model Is About How a Portfolio Is Managed
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Hold to Collect

LessonHold to Collect
VideoSPPI: What Counts as Basic Lending Risk?
QuizLesson 2 Knowledge Check

Hold to Collect and Sell

LessonHold to Collect and Sell
VideoClassification in Ninety Seconds
QuizLesson 3 Knowledge Check

Other Business Models

LessonOther Business Models
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Solely Payments of Principal and Interest Test

LessonSolely Payments of Principal and Interest Test
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-B02 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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