JUMOQ Learning · Foreign Currency & Inflation

Applying Ind AS 21 – Functional Currency Determination and Changes

Apply Functional Currency Determination and Changes. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS21-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 1 minFull study estimate

Full study estimate: 3 hr 1 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 21 Architecture and Learning Path

Entity-specific economic environment

LessonEntity-specific economic environment
VideoEntity-specific economic environment: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Financing and operating indicators

LessonFinancing and operating indicators
VideoFinancing and operating indicators: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Foreign operations and autonomy

LessonForeign operations and autonomy
QuizLesson 3 Knowledge Check

Change in underlying transactions

LessonChange in underlying transactions
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Prospective application and evidence

LessonProspective application and evidence
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 21 – Functional Currency Determination and Changes

LessonDecision framework for Applying Ind AS 21 – Functional Currency Determination and Changes
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 21 – Functional Currency Determination and Changes – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 21 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 21 – Functional Currency Determination and Changes – 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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