JUMOQ Learning · Reporting & Disclosures

Ind AS 1 Foundations – Materiality, Aggregation and Presentation Foundations

Build a practical foundation in Materiality, Aggregation and Presentation Foundations. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS1-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 12 minFull study estimate

Full study estimate: 2 hr 12 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.

Material information and primary financial statements

LessonMaterial information and primary financial statements
VideoMaterial information and primary financial statements: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Aggregation and disaggregation

LessonAggregation and disaggregation
VideoAggregation and disaggregation: visual explainer
QuizLesson 2 Knowledge Check

Offsetting restrictions

LessonOffsetting restrictions
VideoOffsetting restrictions: visual explainer
QuizLesson 3 Knowledge Check

Consistency of presentation

LessonConsistency of presentation
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Minimum line items and additional subtotals

LessonMinimum line items and additional subtotals
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 1 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 1 Foundations – Materiality, Aggregation and Presentation Foundations – 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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