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Applying Ind AS 101 - Business Combinations, Consolidation and Group Transition

Build and apply a controlled Ind AS 101 workflow for Business Combinations, Consolidation and Group Transition. The course separates recurring Ind AS requirements from mandatory exceptions and optional exemptions, and links every conclusion to dates, evidence, tax, journals, comparatives, disclosures and governance.

INDAS101-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 3 minFull study estimate

Full study estimate: 3 hr 3 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.

Business Combination Exemption and the Elected Date

LessonBusiness Combination Exemption and the Elected Date
VideoPast Acquisitions and Different Group Adoption Dates
QuizKnowledge Check - Business Combination Exemption and the Elected Date
Decision MissionDecision Mission - choose and justify the transition pathway

Preserved Combinations and the Opening Goodwill Bridge

LessonPreserved Combinations and the Opening Goodwill Bridge
QuizKnowledge Check - Preserved Combinations and the Opening Goodwill Bridge
Case QuestCase Quest - investigate the transition evidence

Transition-Date Goodwill Impairment and Subsequent Accounting

LessonTransition-Date Goodwill Impairment and Subsequent Accounting
QuizKnowledge Check - Transition-Date Goodwill Impairment and Subsequent Accounting

Subsidiaries, Associates and Joint Ventures with Different Adoption Dates

LessonSubsidiaries, Associates and Joint Ventures with Different Adoption Dates
QuizKnowledge Check - Subsidiaries, Associates and Joint Ventures with Different Adoption Dates
Practice LabPractice Lab - complete the controlled transition workflow

Investments in Separate Financial Statements

LessonInvestments in Separate Financial Statements
QuizKnowledge Check - Investments in Separate Financial Statements

NCI, Joint Arrangements and Group Conversion Controls

LessonNCI, Joint Arrangements and Group Conversion Controls
QuizKnowledge Check - NCI, Joint Arrangements and Group Conversion Controls
AssignmentBusiness Combination Election and Opening Goodwill Memorandum
Downloadable resourceGroup Transition and Goodwill Bridge
Downloadable resourceInd AS 101 Roadmap and Opening Balance Sheet Checklist
Downloadable resourceInd AS 101 Election, Reconciliation and Audit Evidence Checklist

Final Assessment

QuizApplying Ind AS 101 - Business Combinations, Consolidation and Group Transition - 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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