JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 112 – Complex Disclosure Architecture, Data Controls and Audit Defence

Evaluate and defend complex conclusions in Complex Disclosure Architecture, Data Controls and Audit Defence. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS112-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 19 minFull study estimate

Full study estimate: 3 hr 19 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 112 Architecture and Learning Path

Materiality and aggregation

LessonMateriality and aggregation
VideoMateriality and aggregation: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Cross-reference design

LessonCross-reference design
VideoCross-reference design: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Entity-level data collection

LessonEntity-level data collection
QuizLesson 3 Knowledge Check

Consistency with Ind AS 110 and 111 judgements

LessonConsistency with Ind AS 110 and 111 judgements
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Disclosure controls and evidence

LessonDisclosure controls and evidence
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 112 – Complex Disclosure Architecture, Data Controls and Audit Defence – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 112 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 112 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 112 – Complex Disclosure Architecture, Data Controls and Audit Defence – 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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