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Applying Ind AS 101 - Optional Exemptions and Election Strategy

Build and apply a controlled Ind AS 101 workflow for Optional Exemptions and Election Strategy. 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-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 11 minFull study estimate

Full study estimate: 3 hr 11 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.

Election Governance and the No-Analogy Rule

LessonElection Governance and the No-Analogy Rule
VideoOptional Exemptions: An Election Matrix That Prevents False Relief
QuizKnowledge Check - Election Governance and the No-Analogy Rule
Decision MissionDecision Mission - choose and justify the transition pathway

Cumulative Translation Differences and Long-Term Foreign Currency Items

LessonCumulative Translation Differences and Long-Term Foreign Currency Items
QuizKnowledge Check - Cumulative Translation Differences and Long-Term Foreign Currency Items
Case QuestCase Quest - investigate the transition evidence

Share-Based Payments and Compound Financial Instruments

LessonShare-Based Payments and Compound Financial Instruments
QuizKnowledge Check - Share-Based Payments and Compound Financial Instruments
Impact SimulatorImpact Simulator - explore transition, tax and readiness consequences

Borrowing Costs, Service Concessions and Revenue Relief

LessonBorrowing Costs, Service Concessions and Revenue Relief
QuizKnowledge Check - Borrowing Costs, Service Concessions and Revenue Relief
Practice LabPractice Lab - complete the controlled transition workflow

Held-for-Sale, Own-Use and Other Targeted Exemptions

LessonHeld-for-Sale, Own-Use and Other Targeted Exemptions
QuizKnowledge Check - Held-for-Sale, Own-Use and Other Targeted Exemptions

Election Matrix, Consistency and Disclosure

LessonElection Matrix, Consistency and Disclosure
QuizKnowledge Check - Election Matrix, Consistency and Disclosure
AssignmentOptional Exemption Strategy and Approval Paper
Downloadable resourceOptional Exemption Decision and Impact 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 - Optional Exemptions and Election Strategy - 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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