JUMOQ Learning · Reporting & Disclosures

Advanced Ind AS 108 – CODM Evidence, Aggregation Judgement and Data Governance

Evaluate and defend complex conclusions in CODM Evidence, Aggregation Judgement and Data Governance. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS108-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 17 minFull study estimate

Full study estimate: 3 hr 17 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 108 Architecture and Learning Path

Identifying CODM in complex governance structures

LessonIdentifying CODM in complex governance structures
VideoIdentifying CODM in complex governance structures: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Changes in internal reporting

LessonChanges in internal reporting
VideoChanges in internal reporting: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Aggregation evidence

LessonAggregation evidence
QuizLesson 3 Knowledge Check

Restatement of comparatives

LessonRestatement of comparatives
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Management-reporting and ledger controls

LessonManagement-reporting and ledger controls
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 108 – CODM Evidence, Aggregation Judgement and Data Governance – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 108 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 108 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 108 – CODM Evidence, Aggregation Judgement and Data 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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