JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 103 - Purchase Price Allocation

Build and govern a purchase price allocation from the data room and acquisition-date fair values through deferred tax, goodwill and measurement-period true-ups.

INDAS103-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 34 minFull study estimate

Full study estimate: 3 hr 34 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.

PPA scope, opening balance sheet and data room

LessonPPA scope, opening balance sheet and data room
VideoPurchase-Price Allocation: Control the Population, Date and True-Ups
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Fair value framework and valuation date

LessonFair value framework and valuation date
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Tangible assets, inventory and working capital

LessonTangible assets, inventory and working capital
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Liabilities, off-market contracts and provisions

LessonLiabilities, off-market contracts and provisions
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Deferred tax effects and goodwill circularity

LessonDeferred tax effects and goodwill circularity
QuizLesson 5 knowledge check

Measurement-period true-up and close controls

LessonMeasurement-period true-up and close controls
QuizLesson 6 knowledge check
AssignmentApplying Ind AS 103 - Purchase Price Allocation Technical Assignment
Downloadable resourceApplying Ind AS 103 - Purchase Price Allocation Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist

Final Assessment

QuizApplying Ind AS 103 - Purchase Price Allocation - 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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