JUMOQ Learning · Revenue & Government Grants

Ind AS 115 Foundations - Five-step Revenue Model, Scope and Contract Criteria

Build a reliable foundation in the scope of Ind AS 115, the contract recognition criteria and the connected five-step revenue model.

INDAS115-B01Basic

Course director: Venkata Subramani Ramachandra

1 hr 40 minFull study estimate

Full study estimate: 1 hr 40 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 115 Architecture and Learning Path

Scope and exclusions

LessonScope and exclusions
VideoScope, Contract Criteria and the Five-step Gate
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the accounting pathway

Approved contract and enforceable rights

LessonApproved contract and enforceable rights
QuizLesson 2 knowledge check

Collectability

LessonCollectability
QuizLesson 3 knowledge check

Combining contracts

LessonCombining contracts
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the applied accounting workflow

Five-step model overview

LessonFive-step model overview
QuizLesson 5 knowledge check
Downloadable resourceInd AS 115 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 115 Foundations - Five-step Revenue Model, Scope and Contract Criteria - 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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