JUMOQ Learning · Reporting & Disclosures

Ind AS 101 Foundations - First-Time Adoption, Transition Date and Reporting Timeline

Build and apply a controlled Ind AS 101 workflow for First-Time Adoption, Transition Date and Reporting Timeline. The course separates recurring Ind AS requirements from mandatory exceptions and optional exemptions, and links every conclusion to dates, evidence, tax, journals, comparatives, disclosures and governance.

INDAS101-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 1 minFull study estimate

Full study estimate: 2 hr 1 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

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 101 Architecture and Learning Path

When an Entity Is a First-Time Adopter

LessonWhen an Entity Is a First-Time Adopter
VideoFirst-Time Adoption: Fix the Three Dates Before Calculating
QuizKnowledge Check - When an Entity Is a First-Time Adopter
Decision MissionDecision Mission - choose and justify the transition pathway

Date of Transition, Comparative Period and First Reporting Period

LessonDate of Transition, Comparative Period and First Reporting Period
QuizKnowledge Check - Date of Transition, Comparative Period and First Reporting Period

Objective, Scope and the Suitable Starting Point

LessonObjective, Scope and the Suitable Starting Point
QuizKnowledge Check - Objective, Scope and the Suitable Starting Point

Accounting Policies Effective at the Reporting Date

LessonAccounting Policies Effective at the Reporting Date
QuizKnowledge Check - Accounting Policies Effective at the Reporting Date
Practice LabPractice Lab - complete the controlled transition workflow

Conversion Workplan, Data Calendar and Governance

LessonConversion Workplan, Data Calendar and Governance
QuizKnowledge Check - Conversion Workplan, Data Calendar and Governance
Downloadable resourceInd AS 101 Roadmap and Opening Balance Sheet Checklist

Final Assessment

QuizInd AS 101 Foundations - First-Time Adoption, Transition Date and Reporting Timeline - 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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