JUMOQ Learning · Reporting & Disclosures

Advanced Ind AS 1 – Going Concern, Covenants, Judgement and Disclosure Governance

Evaluate and defend complex conclusions in Going Concern, Covenants, Judgement and Disclosure Governance. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS1-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 23 minFull study estimate

Full study estimate: 3 hr 23 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 AS
VideoInd AS 1 Architecture and Learning Path

Going-concern assessment horizon

LessonGoing-concern assessment horizon
VideoGoing-concern assessment horizon: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Material uncertainty disclosures

LessonMaterial uncertainty disclosures
VideoMaterial uncertainty disclosures: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Covenant information and liquidity context

LessonCovenant information and liquidity context
QuizLesson 3 Knowledge Check

Judgement over subtotals and disaggregation

LessonJudgement over subtotals and disaggregation
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Close controls and audit-defensible presentation

LessonClose controls and audit-defensible presentation
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 1 – Going Concern, Covenants, Judgement and Disclosure Governance – 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
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 1 – Going Concern, Covenants, Judgement and Disclosure Governance – 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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