JUMOQ Learning · Income Taxes

Applying Ind AS 12 - Investments, Subsidiaries and Outside-basis Differences

Apply Ind AS 12 to temporary differences associated with subsidiaries, associates, joint arrangements and branches, with explicit analysis of control over reversal and the foreseeable future.

INDAS12-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 28 minFull study estimate

Full study estimate: 3 hr 28 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.

Temporary Differences on Subsidiaries and Associates

LessonTemporary Differences on Subsidiaries and Associates
VideoOutside-basis Difference Map
QuizLesson 1 knowledge check
Decision MissionINDAS12-I03 Decision Mission

Control over Reversal

LessonControl over Reversal
VideoControl over Reversal
QuizLesson 2 knowledge check
Case QuestINDAS12-I03 Case Quest

Foreseeable Future Assessment

LessonForeseeable Future Assessment
VideoForeseeable Future and Dividend Evidence
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-I03 Impact Simulator

Undistributed Profits

LessonUndistributed Profits
QuizLesson 4 knowledge check
Practice LabINDAS12-I03 Practice Lab

Branches and Joint Arrangements

LessonBranches and Joint Arrangements
QuizLesson 5 knowledge check

Decision Framework for Investments, Subsidiaries and Outside-basis Differences

LessonDecision Framework for Investments, Subsidiaries and Outside-basis Differences
VideoGroup Register Walkthrough
QuizLesson 6 knowledge check
AssignmentOutside-basis Deferred Tax Group Memorandum
Downloadable resourceINDAS12-I03 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-I03 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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