JUMOQ Learning · Group Accounting & Business Combinations

Advanced Ind AS 28 – Complex Equity-method Structures, Judgement and Audit Defence

Evaluate and defend complex conclusions in Complex Equity-method Structures, Judgement and Audit Defence. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 13 minFull study estimate

Full study estimate: 3 hr 13 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 28 Architecture and Learning Path

Indirect holdings and potential rights

LessonIndirect holdings and potential rights
VideoIndirect holdings and potential rights: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Cross-holdings

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

Ownership dilution

LessonOwnership dilution
QuizLesson 3 Knowledge Check

Investor exemptions

LessonInvestor exemptions
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Data alignment and governance of investee reporting packs

LessonData alignment and governance of investee reporting packs
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 28 – Complex Equity-method Structures, Judgement and Audit Defence – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 28 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 28 – Complex Equity-method Structures, Judgement 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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