JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 103 - Common-control Combinations and Post-acquisition Governance

Apply Appendix C pooling-of-interests accounting, preserve reserve identity and comparatives, and govern PPA, goodwill, integration and audit-committee reporting after acquisition.

INDAS103-A03Advanced

Course director: Venkata Subramani Ramachandra

4 hrFull study estimate

Full study estimate: 4 hr

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.

Scope of common control and non-transitory control

LessonScope of common control and non-transitory control
VideoCommon Control: Pool Carrying Amounts and Preserve the Reserves
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Pooling-of-interests mechanics

LessonPooling-of-interests mechanics
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Reserves, share-capital difference and comparative restatement

LessonReserves, share-capital difference and comparative restatement
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Boundary with acquisition method and group reorganisations

LessonBoundary with acquisition method and group reorganisations
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Measurement-period governance and PPA true-ups

LessonMeasurement-period governance and PPA true-ups
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the acquisition conclusion

Goodwill, disclosures, integration controls and audit-committee reporting

LessonGoodwill, disclosures, integration controls and audit-committee reporting
QuizLesson 6 knowledge check
AssignmentAdvanced Ind AS 103 - Common-control Combinations and Post-acquisition Governance Technical Assignment
Downloadable resourceAdvanced Ind AS 103 - Common-control Combinations and Post-acquisition Governance Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist
Downloadable resourceInd AS 103 Appendix C Common-control Pooling Guide

Final Assessment

QuizAdvanced Ind AS 103 - Common-control Combinations and Post-acquisition 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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