JUMOQ Learning · Revenue & Government Grants

Advanced Ind AS 115 - Contract Costs, Impairment, Disclosures and Close Controls

Account for contract acquisition and fulfilment costs, impairment and amortisation, and build complete disclosures and close controls.

INDAS115-A03Advanced

Course director: Venkata Subramani Ramachandra

3 hr 4 minFull study estimate

Full study estimate: 3 hr 4 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.

Incremental contract acquisition costs

LessonIncremental contract acquisition costs
VideoIncremental Acquisition CostsScheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Fulfilment costs

LessonFulfilment costs
VideoFulfilment Costs and Applicable StandardsScheduled — upload pending
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the evidence and reach a conclusion

Amortisation and impairment

LessonAmortisation and impairment
VideoAmortisation, Impairment and ReversalScheduled — upload pending
QuizLesson 3 knowledge check

Remaining performance obligations and disclosures

LessonRemaining performance obligations and disclosures
VideoDisclosures and Revenue Close ControlsScheduled — upload pending
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Disclosure data and close controls

LessonDisclosure data and close controls
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the conclusion to a reviewer or stakeholder
AssignmentTechnical Assignment - prepare an accounting paper and workings
Downloadable resourceINDAS115-A03-DP01
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 115 Disclosure, Control and Evidence Checklist

Final Assessment

QuizAdvanced Ind AS 115 - Contract Costs, Impairment, Disclosures and Close Controls - 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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