JUMOQ Learning · Financial Instruments & Valuation

Advanced Ind AS 113 - Valuation Governance, Disclosures and Audit Defence

Evaluate, govern and defend Valuation Governance, Disclosures and Audit Defence. The course covers Fair value governance and independent price verification; Third-party pricing, broker quotes and valuation specialists; Inactive markets, distressed transactions and valuation uncertainty; Hierarchy and Level 3 disclosures; Controls, audit evidence and committee defence through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.

INDAS113-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 20 minFull study estimate

Full study estimate: 3 hr 20 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.

Fair value governance and independent price verification

LessonFair value governance and independent price verification
VideoFair Value Governance: Challenge Quotes, Inactive Markets and Level 3 MovementsScheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the fair value pathway

Third-party pricing, broker quotes and valuation specialists

LessonThird-party pricing, broker quotes and valuation specialists
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate market and valuation evidence

Inactive markets, distressed transactions and valuation uncertainty

LessonInactive markets, distressed transactions and valuation uncertainty
QuizLesson 3 knowledge check

Hierarchy and Level 3 disclosures

LessonHierarchy and Level 3 disclosures
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the fair value measurement workflow

Controls, audit evidence and committee defence

LessonControls, audit evidence and committee defence
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the valuation to a reviewer
AssignmentTechnical assignment - fair value valuation paper and workings
Downloadable resourceValuation Governance, Disclosure and Audit-defence Pack
Downloadable resourceInd AS 113 Standard Map, Measurement Steps and Hierarchy Checklist
Downloadable resourceInd AS 113 Governance, Disclosure and Audit-evidence Checklist

Final Assessment

QuizAdvanced Ind AS 113 - Valuation Governance, Disclosures and Audit Defence - 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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