JUMOQ Learning · Reporting & Disclosures

Advanced Ind AS 101 - Reconciliations, Disclosures, Interim Reporting and Audit Defence

Build and apply a controlled Ind AS 101 workflow for Reconciliations, Disclosures, Interim Reporting and Audit Defence. The course separates recurring Ind AS requirements from mandatory exceptions and optional exemptions, and links every conclusion to dates, evidence, tax, journals, comparatives, disclosures and governance.

INDAS101-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 14 minFull study estimate

Full study estimate: 3 hr 14 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.

Equity Reconciliations at Transition and Comparative Closing

LessonEquity Reconciliations at Transition and Comparative Closing
VideoExplain the Transition: Equity, Performance and Cash-Flow Reconciliations
QuizKnowledge Check - Equity Reconciliations at Transition and Comparative Closing
Decision MissionDecision Mission - choose and justify the transition pathway

Total Comprehensive Income and Cash Flow Reconciliations

LessonTotal Comprehensive Income and Cash Flow Reconciliations
QuizKnowledge Check - Total Comprehensive Income and Cash Flow Reconciliations
Case QuestCase Quest - investigate the transition evidence

First Ind AS Financial Statement Presentation and Disclosures

LessonFirst Ind AS Financial Statement Presentation and Disclosures
QuizKnowledge Check - First Ind AS Financial Statement Presentation and Disclosures
Impact SimulatorImpact Simulator - explore transition, tax and readiness consequences

Interim Financial Reporting During the First Ind AS Year

LessonInterim Financial Reporting During the First Ind AS Year
QuizKnowledge Check - Interim Financial Reporting During the First Ind AS Year
Practice LabPractice Lab - complete the controlled transition workflow

Audit Defence, Board Communication and the Final Close

LessonAudit Defence, Board Communication and the Final Close
QuizKnowledge Check - Audit Defence, Board Communication and the Final Close
Roleplay StudioRoleplay Studio - defend the first-time-adoption conclusion
AssignmentFirst Ind AS Reconciliation, Disclosure and Audit Committee Paper
Downloadable resourceEquity, OCI and Cash Flow Reconciliation Workbook
Downloadable resourceInd AS 101 Roadmap and Opening Balance Sheet Checklist
Downloadable resourceInd AS 101 Election, Reconciliation and Audit Evidence Checklist

Final Assessment

QuizAdvanced Ind AS 101 - Reconciliations, Disclosures, Interim Reporting and Audit Defence - 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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