JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 109 – FVOCI, FVTPL, Equity Election and Reclassification

Apply FVOCI, FVTPL, Equity Election and Reclassification. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 44 minFull study estimate

Full study estimate: 3 hr 44 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.

Debt Instruments at FVOCI

LessonDebt Instruments at FVOCI
VideoDebt FVOCI: Dual Measurement Without Double Counting
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Equity Instruments at FVOCI

LessonEquity Instruments at FVOCI
VideoEquity FVOCI: Election, Dividends and No Recycling
QuizLesson 2 Knowledge Check
Case QuestCase Quest

FVTPL Residual Category

LessonFVTPL Residual Category
VideoFVTPL as the Residual Category
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Recycling and Non-Recycling

LessonRecycling and Non-Recycling
VideoReclassification Requires a Real Business-Model Change
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Reclassification Mechanics and Dates

LessonReclassification Mechanics and Dates
QuizLesson 5 Knowledge Check

Decision Framework for Applying Ind AS 109 – FVOCI, FVTPL, Equity Election and Reclassification

LessonDecision Framework for Applying Ind AS 109 – FVOCI, FVTPL, Equity Election and Reclassification
QuizLesson 6 Knowledge Check
AssignmentFVOCI, FVTPL, Equity Election and Reclassification Technical Assignment
Downloadable resourceInd AS 109 Decision Map and ECL Boundary
Downloadable resourceClassification and SPPI Applied Model Pack

Final Assessment

QuizINDAS109-I02 Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…