JUMOQ Learning · Revenue & Government Grants

Advanced Ind AS 115 - Advanced Variable Consideration, Financing and Non-cash Terms

Evaluate and defend complex transaction-price judgements involving claims, bonuses, penalties, concessions, constraint release, financing, non-cash terms and payments to customers.

INDAS115-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 31 minFull study estimate

Full study estimate: 3 hr 31 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 115 Architecture and Learning Path

Claims, bonuses, penalties and price concessions

LessonClaims, bonuses, penalties and price concessions
VideoClaims, Bonuses, Penalties and Constraint Release
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Constraint release

LessonConstraint release
VideoFinancing, Non-cash Terms and Payments to Customers
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the evidence and reach a conclusion

Financing rate and timing

LessonFinancing rate and timing
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Non-cash fair value

LessonNon-cash fair value
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Payments to customers and complex consideration

LessonPayments to customers and complex consideration
QuizLesson 5 knowledge check
Roleplay StudioRoleplay Studio - defend the conclusion to a reviewer or stakeholder

Decision framework for advanced transaction price

LessonDecision framework for advanced transaction price
QuizLesson 6 knowledge check
AssignmentTechnical Assignment - prepare an accounting paper and workings
Downloadable resourceINDAS115-A01-DP01
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 115 Disclosure, Control and Evidence Checklist

Final Assessment

QuizAdvanced Ind AS 115 - Advanced Variable Consideration, Financing and Non-cash Terms - 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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