JUMOQ Learning · Employee Benefits & Share-based Payments

Applying Ind AS 19 - Plan Assets, Net Interest and Remeasurements

Apply and document Plan Assets, Net Interest and Remeasurements. The course uses original lessons, questions, governed activities, applied resources and workplace evidence controls.

INDAS19-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 13 minFull study estimate

Full study estimate: 3 hr 13 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.

Fair value of plan assets

LessonFair value of plan assets
VideoDefined Benefit Roll-Forward: Reconcile Expense, OCI and Cash
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the employee benefit route

Return on plan assets

LessonReturn on plan assets
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate plan evidence and reach a conclusion

Net interest

LessonNet interest
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test assumptions and reporting effects

Actuarial gains and losses

LessonActuarial gains and losses
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the employee benefit accounting workflow

OCI recognition and recycling restrictions

LessonOCI recognition and recycling restrictions
QuizLesson 5 knowledge check

Decision framework for plan assets and remeasurements

LessonDecision framework for plan assets and remeasurements
QuizLesson 6 knowledge check
AssignmentTechnical Memo Assignment - employee benefit accounting and evidence
Downloadable resourcePlan Asset, Net Interest and Remeasurement Pack
Downloadable resourceInd AS 19 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 19 - Plan Assets, Net Interest and Remeasurements - 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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