JUMOQ Learning · Revenue & Government Grants

Applying Ind AS 20 - Conditions, Changes and Repayment of Grants

Monitor substantive conditions, distinguish estimate changes from errors and account for repayment of income- and asset-related grants.

INDAS20-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 18 minFull study estimate

Full study estimate: 3 hr 18 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 20 Architecture and Learning Path

Conditions, Milestones and Restrictive Clauses

LessonConditions, Milestones and Restrictive Clauses
VideoConditions, Milestones and Restrictive Clauses - Visual Explainer
QuizKnowledge Check - Conditions, Milestones and Restrictive Clauses
Decision MissionDecision Mission - choose and justify the accounting pathway

Assessing Reasonable Assurance over Time

LessonAssessing Reasonable Assurance over Time
QuizKnowledge Check - Assessing Reasonable Assurance over Time
Case QuestCase Quest - investigate evidence and reach a conclusion

Changes, Modifications and Re-estimation

LessonChanges, Modifications and Re-estimation
QuizKnowledge Check - Changes, Modifications and Re-estimation
Impact SimulatorImpact Simulator - test assumptions and consequences

Repayment of Grants Related to Income

LessonRepayment of Grants Related to Income
QuizKnowledge Check - Repayment of Grants Related to Income
Practice LabPractice Lab - complete the applied accounting workflow

Repayment of Grants Related to Assets

LessonRepayment of Grants Related to Assets
QuizKnowledge Check - Repayment of Grants Related to Assets

Impairment, Contingencies and Reassessment after Repayment

LessonImpairment, Contingencies and Reassessment after Repayment
VideoImpairment, Contingencies and Reassessment after Repayment - Visual Explainer
QuizKnowledge Check - Impairment, Contingencies and Reassessment after Repayment
AssignmentGrant Condition Breach and Repayment Accounting Pack
Downloadable resourceApplying Ind AS 20 - Conditions, Changes and Repayment of Grants - Controlled Data and Calculation Pack
Downloadable resourceInd AS 20 Decision and Recognition Map
Downloadable resourceAdvanced Repayment, Disclosure and Control Checklist

Final Assessment

QuizApplying Ind AS 20 - Conditions, Changes and Repayment of Grants - 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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