JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 27 – Reorganisations, Group Changes and Accounting for Distributions

Apply Reorganisations, Group Changes and Accounting for Distributions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS27-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 7 minFull study estimate

Full study estimate: 3 hr 7 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 27 Architecture and Learning Path

New parent reorganisations

LessonNew parent reorganisations
VideoNew parent reorganisations: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Changes in investment measurement

LessonChanges in investment measurement
VideoChanges in investment measurement: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Common-control considerations

LessonCommon-control considerations
QuizLesson 3 Knowledge Check

Dividends from subsidiaries associates and joint ventures

LessonDividends from subsidiaries associates and joint ventures
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Impairment interface

LessonImpairment interface
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 27 – Reorganisations, Group Changes and Accounting for Distributions

LessonDecision framework for Applying Ind AS 27 – Reorganisations, Group Changes and Accounting for Distributions
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 27 – Reorganisations, Group Changes and Accounting for Distributions – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 27 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 27 – Reorganisations, Group Changes and Accounting for Distributions – 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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