JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 109 – Derecognition of Financial Assets and Continuing Involvement

Apply Derecognition of Financial Assets and Continuing Involvement. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 27 minFull study estimate

Full study estimate: 3 hr 27 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.

Expiry of Rights

LessonExpiry of Rights
VideoDerecognition Starts with Rights, Not the Journal
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Transfer of Contractual Rights

LessonTransfer of Contractual Rights
VideoPass-through Arrangements: All Conditions Matter
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Pass-through Arrangements

LessonPass-through Arrangements
VideoRisks and Rewards Before Control
QuizLesson 3 Knowledge Check

Risks and Rewards

LessonRisks and Rewards
VideoContinuing Involvement and Servicing
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Control and Continuing Involvement

LessonControl and Continuing Involvement
QuizLesson 5 Knowledge Check

Servicing Assets and Liabilities

LessonServicing Assets and Liabilities
QuizLesson 6 Knowledge Check
AssignmentDerecognition of Financial Assets and Continuing Involvement Technical Assignment
Downloadable resourceINDAS109-I04 Applied Excel Pack
Downloadable resourceInd AS 109 Decision Map and ECL Boundary

Final Assessment

QuizINDAS109-I04 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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