JUMOQ Learning · Financial Instruments & Valuation

Advanced Ind AS 109 – Complex SPPI Features, Non-recourse Assets and Contractually Linked Instruments

Evaluate and defend complex conclusions in Complex SPPI Features, Non-recourse Assets and Contractually Linked Instruments. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 32 minFull study estimate

Full study estimate: 3 hr 32 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
VideoThe Ind AS 109 Architecture and the ECL Boundary

Time Value of Money Modifications

LessonTime Value of Money Modifications
VideoComplex SPPI: Benchmark the Time Value of Money
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Leverage and Inverse Floating Rates

LessonLeverage and Inverse Floating Rates
VideoNon-recourse Does Not Automatically Fail SPPI
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Prepayment and Extension Features

LessonPrepayment and Extension Features
QuizLesson 3 Knowledge Check

Non-Recourse Financing

LessonNon-Recourse Financing
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Contractually Linked Tranches and Look-through

LessonContractually Linked Tranches and Look-through
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentComplex SPPI Features, Non-recourse Assets and Contractually Linked Instruments Technical Assignment
Downloadable resourceInd AS 109 Decision Map and ECL Boundary
Downloadable resourceInd AS 109 Governance and Audit-Defence Checklist
Downloadable resourceClassification and SPPI Applied Model Pack

Final Assessment

QuizINDAS109-A01 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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