JUMOQ Learning · Income Taxes

Applying Ind AS 12 - Transactions, Business Combinations and OCI or Equity Tax Effects

Apply Ind AS 12 to business combinations, share-based payments, compound instruments, revaluations and transactions whose tax effects span profit or loss, OCI and equity.

INDAS12-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 16 minFull study estimate

Full study estimate: 3 hr 16 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.

Business-combination Deferred Tax

LessonBusiness-combination Deferred Tax
VideoBusiness Combination Tax Effects
QuizLesson 1 knowledge check
Decision MissionINDAS12-I04 Decision Mission

Share-based Payment Tax Effects

LessonShare-based Payment Tax Effects
VideoShare-based Payments and Equity Split
QuizLesson 2 knowledge check
Case QuestINDAS12-I04 Case Quest

Compound Instruments

LessonCompound Instruments
VideoCompound Instruments and OCI
QuizLesson 3 knowledge check

Revaluations and OCI Items

LessonRevaluations and OCI Items
QuizLesson 4 knowledge check
Practice LabINDAS12-I04 Practice Lab

Transactions with Multiple Tax Consequences

LessonTransactions with Multiple Tax Consequences
QuizLesson 5 knowledge check

Decision Framework for Transactions, Business Combinations and OCI or Equity Tax Effects

LessonDecision Framework for Transactions, Business Combinations and OCI or Equity Tax Effects
VideoTransaction Tax-effect Workflow
QuizLesson 6 knowledge check
AssignmentComplex Transaction Tax-effect Memorandum
Downloadable resourceINDAS12-I04 Applied Data Pack
Downloadable resourceInd AS 12 Standard Map, Scope and Decision Checklist

Final Assessment

QuizINDAS12-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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