JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 8 – Estimate Changes, Error Corrections and Restatement Mechanics

Apply Estimate Changes, Error Corrections and Restatement Mechanics. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS8-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.

Estimate versus policy analysis

LessonEstimate versus policy analysis
VideoEstimate versus policy analysis: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Prospective recognition

LessonProspective recognition
VideoProspective recognition: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Prior-period error correction

LessonPrior-period error correction
VideoPrior-period error correction: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Opening equity adjustments

LessonOpening equity adjustments
VideoOpening equity adjustments: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Comparative restatement and disclosure

LessonComparative restatement and disclosure
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 8 – Estimate Changes, Error Corrections and Restatement Mechanics

LessonDecision framework for Applying Ind AS 8 – Estimate Changes, Error Corrections and Restatement Mechanics
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 8 – Estimate Changes, Error Corrections and Restatement Mechanics – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 8 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 8 – Estimate Changes, Error Corrections and Restatement Mechanics – 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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