JUMOQ Learning · Group Accounting & Business Combinations

Ind AS 28 Foundations – Associates, Joint Ventures and Significant Influence

Build a practical foundation in Associates, Joint Ventures and Significant Influence. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 6 minFull study estimate

Full study estimate: 2 hr 6 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 28 Architecture and Learning Path

Significant influence indicators

LessonSignificant influence indicators
VideoSignificant influence indicators: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Potential voting rights

LessonPotential voting rights
QuizLesson 2 Knowledge Check

Associates versus subsidiaries

LessonAssociates versus subsidiaries
QuizLesson 3 Knowledge Check

Joint ventures

LessonJoint ventures
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Scope exemptions and venture-capital measurement choice

LessonScope exemptions and venture-capital measurement choice
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 28 Foundations – Associates, Joint Ventures and Significant Influence – 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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