JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 103 - Contingent Consideration and Replacement Awards

Measure, classify and subsequently account for contingent consideration and distinguish purchase price from replacement-award and seller remuneration arrangements.

INDAS103-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 59 minFull study estimate

Full study estimate: 3 hr 59 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 103 Architecture and Learning Path

Identify and measure contingent consideration

LessonIdentify and measure contingent consideration
VideoEarn-Outs and Replacement Awards: Purchase Price or Future Pay?
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Classify contingent consideration as equity, financial liability or asset

LessonClassify contingent consideration as equity, financial liability or asset
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Subsequent measurement and measurement-period adjustments

LessonSubsequent measurement and measurement-period adjustments
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Replacement awards and pre-combination service

LessonReplacement awards and pre-combination service
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Post-combination service, remuneration indicators and forfeiture

LessonPost-combination service, remuneration indicators and forfeiture
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the acquisition conclusion

Pre-existing relationships, seller employment clauses and integrated controls

LessonPre-existing relationships, seller employment clauses and integrated controls
QuizLesson 6 knowledge check
AssignmentAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards Technical Assignment
Downloadable resourceAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist

Final Assessment

QuizAdvanced Ind AS 103 - Contingent Consideration and Replacement Awards - 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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