JUMOQ Learning · Assets, Impairment & Leases

Advanced Ind AS 105 – Complex Sale Plans, Changes in Classification and Governance

Evaluate and defend complex conclusions in Complex Sale Plans, Changes in Classification and Governance. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS105-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 24 minFull study estimate

Full study estimate: 3 hr 24 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 105 Architecture and Learning Path

Sale beyond one year

LessonSale beyond one year
VideoSale beyond one year: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Partial disposals and loss of control

LessonPartial disposals and loss of control
VideoPartial disposals and loss of control: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Abandoned operations

LessonAbandoned operations
QuizLesson 3 Knowledge Check

Changes to distribution plans

LessonChanges to distribution plans
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Evidence of active marketing and board approval

LessonEvidence of active marketing and board approval
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 105 – Complex Sale Plans, Changes in Classification and Governance – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 105 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 105 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 105 – Complex Sale Plans, Changes in Classification and 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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