JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 28 – Upstream, Downstream and Other Investor–Investee Transactions

Apply Upstream, Downstream and Other Investor–Investee Transactions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 20 minFull study estimate

Full study estimate: 3 hr 20 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.

Unrealised profits and losses

LessonUnrealised profits and losses
VideoUnrealised profits and losses: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Contributions of non-monetary assets

LessonContributions of non-monetary assets
VideoContributions of non-monetary assets: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Sales to associates

LessonSales to associates
VideoSales to associates: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Partial recognition

LessonPartial recognition
VideoPartial recognition: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Evidence of impairment in transactions

LessonEvidence of impairment in transactions
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 28 – Upstream, Downstream and Other Investor–Investee Transactions

LessonDecision framework for Applying Ind AS 28 – Upstream, Downstream and Other Investor–Investee Transactions
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 28 – Upstream, Downstream and Other Investor–Investee Transactions – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 28 – Upstream, Downstream and Other Investor–Investee Transactions – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…