JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 27 – Complex Ownership Structures, Policy Choices and Disclosure Governance

Evaluate and defend complex conclusions in Complex Ownership Structures, Policy Choices and Disclosure Governance. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS27-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 15 minFull study estimate

Full study estimate: 3 hr 15 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 27 Architecture and Learning Path

Investment entities and separate statements

LessonInvestment entities and separate statements
VideoInvestment entities and separate statements: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Partial disposals and retained interests

LessonPartial disposals and retained interests
VideoPartial disposals and retained interests: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Consistency of policy choices

LessonConsistency of policy choices
QuizLesson 3 Knowledge Check

Interaction with Ind AS 28 and Ind AS 109

LessonInteraction with Ind AS 28 and Ind AS 109
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Evidence and disclosures

LessonEvidence and disclosures
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 27 – Complex Ownership Structures, Policy Choices and Disclosure Governance – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 27 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 27 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 27 – Complex Ownership Structures, Policy Choices and Disclosure Governance – 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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