JUMOQ Learning · Foreign Currency & Inflation

Ind AS 21 Foundations – Functional Currency and Presentation Currency Foundations

Build a practical foundation in Functional Currency and Presentation Currency Foundations. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS21-B02Basic

Course director: Venkata Subramani Ramachandra

1 hr 58 minFull study estimate

Full study estimate: 1 hr 58 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.

Primary and secondary functional-currency indicators

LessonPrimary and secondary functional-currency indicators
VideoPrimary and secondary functional-currency indicators: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Foreign operations

LessonForeign operations
VideoForeign operations: visual explainer
QuizLesson 2 Knowledge Check

Presentation currency

LessonPresentation currency
VideoPresentation currency: visual explainer
QuizLesson 3 Knowledge Check

Change in functional currency

LessonChange in functional currency
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Consistency and documentation

LessonConsistency and documentation
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 21 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 21 Foundations – Functional Currency and Presentation Currency Foundations – 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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