JUMOQ Learning · Financial Instruments & Valuation

Advanced Ind AS 109 – Fair Value, Cash Flow and Net Investment Hedge Accounting

Evaluate and defend complex conclusions in Fair Value, Cash Flow and Net Investment Hedge Accounting. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-A03Advanced

Course director: Venkata Subramani Ramachandra

4 hr 8 minFull study estimate

Full study estimate: 4 hr 8 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.

Fair Value Hedge Entries

LessonFair Value Hedge Entries
VideoFair Value Hedge: Two Profit-or-Loss Legs
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Cash-Flow Hedge Reserve

LessonCash-Flow Hedge Reserve
VideoCash Flow Hedge Reserve and the Lower-of Mechanics
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Forecast Transactions and Basis Adjustment

LessonForecast Transactions and Basis Adjustment
VideoBasis Adjustment When the Forecast Transaction Occurs
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Net Investment Hedges

LessonNet Investment Hedges
VideoNet Investment Hedge and Disposal Reclassification
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Hedge Ineffectiveness and Presentation

LessonHedge Ineffectiveness and Presentation
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio

Decision Framework for Advanced Ind AS 109 – Fair Value, Cash Flow and Net Investment Hedge Accounting

LessonDecision Framework for Advanced Ind AS 109 – Fair Value, Cash Flow and Net Investment Hedge Accounting
QuizLesson 6 Knowledge Check
AssignmentFair Value, Cash Flow and Net Investment Hedge Accounting Technical Assignment
Downloadable resourceInd AS 109 Decision Map and ECL Boundary
Downloadable resourceInd AS 109 Governance and Audit-Defence Checklist
Downloadable resourceHedge Accounting Designation and Measurement Pack

Final Assessment

QuizINDAS109-A03 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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