JUMOQ Learning · Assets, Impairment & Leases

Advanced Ind AS 23 – Complex Funding Structures, Capitalisation Controls and Audit Defence

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

INDAS23-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 12 minFull study estimate

Full study estimate: 3 hr 12 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 23 Architecture and Learning Path

Central treasury funding

LessonCentral treasury funding
VideoCentral treasury funding: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Mixed specific and general debt

LessonMixed specific and general debt
VideoMixed specific and general debt: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Refinancing and modified borrowings

LessonRefinancing and modified borrowings
QuizLesson 3 Knowledge Check

Capitalisation boundaries

LessonCapitalisation boundaries
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Project controls and audit evidence

LessonProject controls and audit evidence
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 23 – Complex Funding Structures, Capitalisation Controls and Audit Defence – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 23 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 23 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 23 – Complex Funding Structures, Capitalisation 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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