JUMOQ Learning · Income Taxes

Advanced Ind AS 12 - Complex Tax Positions, Rate Changes and Measurement Judgement

Evaluate uncertain tax treatments, rate changes, recovery assumptions, multi-jurisdiction measurement and sensitivity using a disciplined evidence and governance framework.

INDAS12-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 52 minFull study estimate

Full study estimate: 3 hr 52 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 12 Architecture and Learning Path

Uncertain Tax Outcomes and Appendix C

LessonUncertain Tax Outcomes and Appendix C
QuizLesson 1 knowledge check
Decision MissionINDAS12-A01 Decision Mission

Changes in Tax Rates

LessonChanges in Tax Rates
VideoUncertain Tax and Rate Change Deep Dive
QuizLesson 2 knowledge check
Case QuestINDAS12-A01 Case Quest

Recovery through Use or Sale

LessonRecovery through Use or Sale
QuizLesson 3 knowledge check
Impact SimulatorINDAS12-A01 Impact Simulator

Multiple Jurisdictions

LessonMultiple Jurisdictions
QuizLesson 4 knowledge check
Practice LabINDAS12-A01 Practice Lab

Sensitivity and Judgement Documentation

LessonSensitivity and Judgement Documentation
VideoRecovery, Sensitivity and Audit Defence
QuizLesson 5 knowledge check
Roleplay StudioDefend the INDAS12-A01 Conclusion

Decision Framework for Complex Tax Positions, Rates and Measurement Judgement

LessonDecision Framework for Complex Tax Positions, Rates and Measurement Judgement
QuizLesson 6 knowledge check
AssignmentAdvanced Tax Judgement and Audit-defence Memorandum
Downloadable resourceINDAS12-A01 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 12 Disclosure, Control and Evidence Checklist

Final Assessment

QuizINDAS12-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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