JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 1 – Performance Presentation, OCI and Changes in Equity

Apply Performance Presentation, OCI and Changes in Equity. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS1-I02Intermediate

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.

Profit or loss and other comprehensive income

LessonProfit or loss and other comprehensive income
VideoProfit or loss and other comprehensive income: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Classification and reclassification adjustments

LessonClassification and reclassification adjustments
VideoClassification and reclassification adjustments: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Statement of changes in equity

LessonStatement of changes in equity
VideoStatement of changes in equity: visual explainer
QuizLesson 3 Knowledge Check

Owner versus non-owner changes

LessonOwner versus non-owner changes
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Presentation of material income and expenses

LessonPresentation of material income and expenses
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 1 – Performance Presentation, OCI and Changes in Equity – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 1 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 1 Disclosure, Control and Evidence Checklist

Final Assessment

QuizApplying Ind AS 1 – Performance Presentation, OCI and Changes in Equity – 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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