JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 103 - Contingent Consideration and Replacement Awards

Measure, classify and subsequently account for contingent consideration and distinguish purchase price from replacement-award and seller remuneration arrangements.

INDAS103-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 59 minFull study estimate

Full study estimate: 3 hr 59 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

VideoJudgement, Governance and Audit Defence under Ind ASScheduled — upload pending
VideoInd AS 103 Architecture and Learning PathScheduled — upload pending

Identify and measure contingent consideration

LessonIdentify and measure contingent consideration
VideoEarn-Outs and Replacement Awards: Purchase Price or Future Pay?Scheduled — upload pending
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Classify contingent consideration as equity, financial liability or asset

LessonClassify contingent consideration as equity, financial liability or asset
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Subsequent measurement and measurement-period adjustments

LessonSubsequent measurement and measurement-period adjustments
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Replacement awards and pre-combination service

LessonReplacement awards and pre-combination service
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Post-combination service, remuneration indicators and forfeiture

LessonPost-combination service, remuneration indicators and forfeiture
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the acquisition conclusion

Pre-existing relationships, seller employment clauses and integrated controls

LessonPre-existing relationships, seller employment clauses and integrated controls
QuizLesson 6 knowledge check
AssignmentAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards Technical Assignment
Downloadable resourceAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist

Final Assessment

QuizAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards - 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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