JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 1 – Current and Non-current Classification and the Operating Cycle

Apply Current and Non-current Classification and the Operating Cycle. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS1-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 19 minFull study estimate

Full study estimate: 3 hr 19 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 1 Architecture and Learning Path

Normal operating cycle

LessonNormal operating cycle
VideoNormal operating cycle: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Current asset criteria

LessonCurrent asset criteria
VideoCurrent asset criteria: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Current liability criteria

LessonCurrent liability criteria
QuizLesson 3 Knowledge Check

Refinancing and settlement rights

LessonRefinancing and settlement rights
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Classification of covenants and breaches

LessonClassification of covenants and breaches
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 1 – Current and Non-current Classification and the Operating Cycle

LessonDecision framework for Applying Ind AS 1 – Current and Non-current Classification and the Operating Cycle
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 1 – Current and Non-current Classification and the Operating Cycle – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 1 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 1 – Current and Non-current Classification and the Operating Cycle – 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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