JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 103 - Step Acquisitions and Reverse Acquisitions

Account for control obtained in stages and for reverse acquisitions, including remeasurement, OCI, deemed consideration, NCI, capital structure, EPS and comparatives.

INDAS103-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 55 minFull study estimate

Full study estimate: 3 hr 55 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.

Step acquisition and remeasurement

LessonStep acquisition and remeasurement
VideoStep and Reverse Acquisitions: Follow the Accounting Acquirer
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Previously recognised OCI and equity amounts

LessonPreviously recognised OCI and equity amounts
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Identifying a reverse acquisition

LessonIdentifying a reverse acquisition
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Deemed consideration and NCI in a reverse acquisition

LessonDeemed consideration and NCI in a reverse acquisition
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Consolidated statements, capital structure, EPS and comparatives

LessonConsolidated statements, capital structure, EPS and comparatives
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the acquisition conclusion

Complex structures, listed shells and evidence controls

LessonComplex structures, listed shells and evidence controls
QuizLesson 6 knowledge check
AssignmentAdvanced Ind AS 103 - Step Acquisitions and Reverse Acquisitions Technical Assignment
Downloadable resourceAdvanced Ind AS 103 - Step Acquisitions and Reverse Acquisitions 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 - Step Acquisitions and Reverse Acquisitions - Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…