JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities

INDAS32-I04Intermediate

Course director: Venkata Subramani Ramachandra

4 hr 23 minFull study estimate

Full study estimate: 4 hr 23 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 32 Architecture and Learning Path

The Two Cumulative Offsetting Criteria

LessonThe Two Cumulative Offsetting Criteria
QuizLesson 1 knowledge check
Decision MissionApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Decision Mission

Currently Legally Enforceable Right of Set-off

LessonCurrently Legally Enforceable Right of Set-off
QuizLesson 2 knowledge check
Case QuestApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Evidence Investigation

Intention to Settle Net or Simultaneously

LessonIntention to Settle Net or Simultaneously
VideoOffsetting: When May 100 Receivable and 90 Payable Become 10?
QuizLesson 3 knowledge check
Impact SimulatorApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Impact Simulator

Master Netting Arrangements, Collateral and Margin

LessonMaster Netting Arrangements, Collateral and Margin
QuizLesson 4 knowledge check
Practice LabApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Practice Lab

Cash Pools, Clearing Systems and Simultaneous Settlement

LessonCash Pools, Clearing Systems and Simultaneous Settlement
QuizLesson 5 knowledge check

Offsetting Register, Disclosure and Release Controls

LessonOffsetting Register, Disclosure and Release Controls
QuizLesson 6 knowledge check
AssignmentApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Applied Assignment
Downloadable resourceApplying Ind AS 32 - Offsetting Financial Assets and Financial Liabilities Applied Dataset and Model Pack
Downloadable resourceInd AS 32 Financial Instrument Classification Decision Map

Final Assessment

QuizINDAS32-I04 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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