JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 28 – Losses, Impairment, Long-term Interests and Ownership Changes

Apply Losses, Impairment, Long-term Interests and Ownership Changes. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 22 minFull study estimate

Full study estimate: 3 hr 22 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.

Recognition of investor losses

LessonRecognition of investor losses
VideoRecognition of investor losses: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Obligations and payments

LessonObligations and payments
VideoObligations and payments: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Long-term interests

LessonLong-term interests
VideoLong-term interests: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Impairment testing

LessonImpairment testing
VideoImpairment testing: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Changes without loss of significant influence and discontinuation

LessonChanges without loss of significant influence and discontinuation
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 28 – Losses, Impairment, Long-term Interests and Ownership Changes

LessonDecision framework for Applying Ind AS 28 – Losses, Impairment, Long-term Interests and Ownership Changes
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 28 – Losses, Impairment, Long-term Interests and Ownership Changes – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 28 – Losses, Impairment, Long-term Interests and Ownership 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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