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Applying Ind AS 101 - Mandatory Exceptions, Estimates and Financial Instruments

Build and apply a controlled Ind AS 101 workflow for Mandatory Exceptions, Estimates and Financial Instruments. 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-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 4 minFull study estimate

Full study estimate: 3 hr 4 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.

Mandatory Exceptions and the Estimates Safeguard

LessonMandatory Exceptions and the Estimates Safeguard
VideoTransition Exceptions: Estimates, Financial Instruments and No Hindsight
QuizKnowledge Check - Mandatory Exceptions and the Estimates Safeguard
Decision MissionDecision Mission - choose and justify the transition pathway

Derecognition of Financial Assets and Liabilities

LessonDerecognition of Financial Assets and Liabilities
QuizKnowledge Check - Derecognition of Financial Assets and Liabilities
Case QuestCase Quest - investigate the transition evidence

Hedge Accounting at the Transition Date

LessonHedge Accounting at the Transition Date
QuizKnowledge Check - Hedge Accounting at the Transition Date

Classification, Measurement and Expected Credit Loss

LessonClassification, Measurement and Expected Credit Loss
QuizKnowledge Check - Classification, Measurement and Expected Credit Loss
Practice LabPractice Lab - complete the controlled transition workflow

Embedded Derivatives and Government Loans

LessonEmbedded Derivatives and Government Loans
QuizKnowledge Check - Embedded Derivatives and Government Loans

Non-Controlling Interests and Exception Governance

LessonNon-Controlling Interests and Exception Governance
QuizKnowledge Check - Non-Controlling Interests and Exception Governance
AssignmentMandatory Exception and Financial Instrument Transition Memorandum
Downloadable resourceFinancial Instrument Exception and Evidence Register
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 - Mandatory Exceptions, Estimates and Financial Instruments - 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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