JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 34 – Interim Recognition, Measurement, Estimates and Income Tax

Apply Interim Recognition, Measurement, Estimates and Income Tax. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS34-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 16 minFull study estimate

Full study estimate: 3 hr 16 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 34 Architecture and Learning Path

Frequency of reporting

LessonFrequency of reporting
VideoFrequency of reporting: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Seasonal and cyclical revenue

LessonSeasonal and cyclical revenue
VideoSeasonal and cyclical revenue: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Uneven costs

LessonUneven costs
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Use of estimates

LessonUse of estimates
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Interim effective tax rate and tax adjustments

LessonInterim effective tax rate and tax adjustments
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 34 – Interim Recognition, Measurement, Estimates and Income Tax

LessonDecision framework for Applying Ind AS 34 – Interim Recognition, Measurement, Estimates and Income Tax
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 34 – Interim Recognition, Measurement, Estimates and Income Tax – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 34 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 34 – Interim Recognition, Measurement, Estimates and Income Tax – 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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