JUMOQ Learning · Reporting & Disclosures

Ind AS 108 Foundations – Operating Segments, CODM and Management View

Build a practical foundation in Operating Segments, CODM and Management View. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS108-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 8 minFull study estimate

Full study estimate: 2 hr 8 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 108 Architecture and Learning Path

Operating-segment criteria

LessonOperating-segment criteria
VideoOperating-segment criteria: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Chief operating decision maker

LessonChief operating decision maker
QuizLesson 2 Knowledge Check

Discrete financial information

LessonDiscrete financial information
QuizLesson 3 Knowledge Check

Component activities

LessonComponent activities
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Management reporting basis

LessonManagement reporting basis
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 108 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 108 Foundations – Operating Segments, CODM and Management View – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…