JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 108 – Aggregation Criteria and Reportable-segment Thresholds

Apply Aggregation Criteria and Reportable-segment Thresholds. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS108-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 30 minFull study estimate

Full study estimate: 3 hr 30 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.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 108 Architecture and Learning Path

Similar economic characteristics

LessonSimilar economic characteristics
VideoSimilar economic characteristics: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Quantitative thresholds

LessonQuantitative thresholds
VideoQuantitative thresholds: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

75 percent external-revenue test

Lesson75 percent external-revenue test
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Combining remaining segments

LessonCombining remaining segments
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Consistency over time

LessonConsistency over time
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 108 – Aggregation Criteria and Reportable-segment Thresholds

LessonDecision framework for Applying Ind AS 108 – Aggregation Criteria and Reportable-segment Thresholds
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 108 – Aggregation Criteria and Reportable-segment Thresholds – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 108 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 108 – Aggregation Criteria and Reportable-segment Thresholds – 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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