JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 105 – Discontinued Operations and Subsidiary Disposal Groups

Apply Discontinued Operations and Subsidiary Disposal Groups. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS105-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 22 minFull study estimate

Full study estimate: 3 hr 22 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.

Component of an entity

LessonComponent of an entity
VideoComponent of an entity: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Major line or geography

LessonMajor line or geography
VideoMajor line or geography: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Post-tax result and disposal gain or loss

LessonPost-tax result and disposal gain or loss
VideoPost-tax result and disposal gain or loss: visual explainer
QuizLesson 3 Knowledge Check

Cash-flow disclosure

LessonCash-flow disclosure
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Subsidiaries acquired exclusively for resale

LessonSubsidiaries acquired exclusively for resale
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 105 – Discontinued Operations and Subsidiary Disposal Groups – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 105 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 105 Disclosure, Control and Evidence Checklist

Final Assessment

QuizApplying Ind AS 105 – Discontinued Operations and Subsidiary Disposal Groups – 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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