JUMOQ Learning · Revenue & Government Grants

Ind AS 20 Foundations - Income-related Grants, Matching and Presentation

Apply the recognition pattern and presentation choices for grants related to income, including compensation for past costs and financial support.

INDAS20-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 15 minFull study estimate

Full study estimate: 2 hr 15 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 20 Architecture and Learning Path

Identifying Grants Related to Income

LessonIdentifying Grants Related to Income
VideoIdentifying Grants Related to Income - Visual Explainer
QuizKnowledge Check - Identifying Grants Related to Income
Decision MissionDecision Mission - choose and justify the accounting pathway

Compensation for Past Costs and Immediate Financial Support

LessonCompensation for Past Costs and Immediate Financial Support
QuizKnowledge Check - Compensation for Past Costs and Immediate Financial Support

Multi-period Matching and Changes in Cost Patterns

LessonMulti-period Matching and Changes in Cost Patterns
QuizKnowledge Check - Multi-period Matching and Changes in Cost Patterns
Impact SimulatorImpact Simulator - test assumptions and consequences

Gross and Net Presentation in Profit or Loss

LessonGross and Net Presentation in Profit or Loss
QuizKnowledge Check - Gross and Net Presentation in Profit or Loss
Practice LabPractice Lab - complete the applied accounting workflow

Journals, Cash Flow and the Income-grant Close Pack

LessonJournals, Cash Flow and the Income-grant Close Pack
QuizKnowledge Check - Journals, Cash Flow and the Income-grant Close Pack
Downloadable resourceInd AS 20 Foundations - Income-related Grants, Matching and Presentation - Controlled Data and Calculation Pack
Downloadable resourceInd AS 20 Decision and Recognition Map

Final Assessment

QuizInd AS 20 Foundations - Income-related Grants, Matching and Presentation - 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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