JUMOQ Learning · Group Accounting & Business Combinations

Ind AS 112 Foundations – Disclosure Objective and Significant Judgements about Interests

Build a practical foundation in Disclosure Objective and Significant Judgements about Interests. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS112-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 11 minFull study estimate

Full study estimate: 2 hr 11 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 112 Architecture and Learning Path

Nature of interests in other entities

LessonNature of interests in other entities
VideoNature of interests in other entities: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Significant judgements and assumptions

LessonSignificant judgements and assumptions
QuizLesson 2 Knowledge Check

Control joint control and significant influence

LessonControl joint control and significant influence
QuizLesson 3 Knowledge Check

Investment-entity status

LessonInvestment-entity status
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Decision framework for Ind AS 112 Foundations – Disclosure Objective and Significant Judgements about Interests

LessonDecision framework for Ind AS 112 Foundations – Disclosure Objective and Significant Judgements about Interests
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 112 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 112 Foundations – Disclosure Objective and Significant Judgements about Interests – 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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