JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 103 - Recognition and Measurement Exceptions

Apply the acquisition-date recognition and measurement exceptions for provisions, taxes, benefits, indemnities, reacquired rights, awards, held-for-sale assets and leases.

INDAS103-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 15 minFull study estimate

Full study estimate: 3 hr 15 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 103 Architecture and Learning Path

Recognition principle and the current Conceptual Framework reference

LessonRecognition principle and the current Conceptual Framework reference
VideoAcquisition Exceptions: Why Every PPA Line Is Not Plain Fair Value
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Contingent liabilities and contingent assets

LessonContingent liabilities and contingent assets
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Income taxes and employee benefits

LessonIncome taxes and employee benefits
QuizLesson 3 knowledge check

Indemnification assets and reacquired rights

LessonIndemnification assets and reacquired rights
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Share-based payment awards and assets held for sale

LessonShare-based payment awards and assets held for sale
QuizLesson 5 knowledge check

Leases and the exception control matrix

LessonLeases and the exception control matrix
QuizLesson 6 knowledge check
AssignmentApplying Ind AS 103 - Recognition and Measurement Exceptions Technical Assignment
Downloadable resourceApplying Ind AS 103 - Recognition and Measurement Exceptions Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map

Final Assessment

QuizApplying Ind AS 103 - Recognition and Measurement Exceptions - 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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