JUMOQ Learning · Foreign Currency & Inflation

Applying Ind AS 29 - Profit or Loss, OCI, Monetary Gain or Loss and Cash Flows

Apply and document Profit or Loss, OCI, Monetary Gain or Loss and Cash Flows. The course covers Restating revenue and operating expenses; Cost of sales, depreciation and finance costs; Gain or loss on the net monetary position; Other comprehensive income and equity movements; Cash flow statement in the current measuring unit through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.

INDAS29-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 21 minFull study estimate

Full study estimate: 3 hr 21 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.

Restating revenue and operating expenses

LessonRestating revenue and operating expenses
VideoRestate Revenue, Expenses and Depreciation
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the hyperinflation pathway

Cost of sales, depreciation and finance costs

LessonCost of sales, depreciation and finance costs
VideoCalculate the Net Monetary Gain or Loss
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the index, balances and group evidence

Gain or loss on the net monetary position

LessonGain or loss on the net monetary position
VideoOCI, Equity and Cash Flow Restatement
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test index and monetary-position assumptions

Other comprehensive income and equity movements

LessonOther comprehensive income and equity movements
VideoComplete the Integrated Restatement Bridge
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the Ind AS 29 restatement workflow

Cash flow statement in the current measuring unit

LessonCash flow statement in the current measuring unit
QuizLesson 5 knowledge check

Complete financial statement restatement bridge

LessonComplete financial statement restatement bridge
QuizLesson 6 knowledge check
AssignmentTechnical assignment - hyperinflation accounting paper and workings
Downloadable resourceProfit-or-loss, Monetary-position and Cash-flow Restatement Pack
Downloadable resourceInd AS 29 Standard Map, Assessment and Restatement Checklist

Final Assessment

QuizApplying Ind AS 29 - Profit or Loss, OCI, Monetary Gain or Loss and Cash Flows - 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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