JUMOQ Learning · Group Accounting & Business Combinations

Ind AS 28 Foundations – Equity Method Foundations and Core Entries

Build a practical foundation in Equity Method Foundations and Core Entries. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS28-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 20 minFull study estimate

Full study estimate: 2 hr 20 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.

Initial recognition at cost

LessonInitial recognition at cost
VideoInitial recognition at cost: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Share of profit or loss

LessonShare of profit or loss
VideoShare of profit or loss: visual explainer
QuizLesson 2 Knowledge Check

Share of OCI

LessonShare of OCI
VideoShare of OCI: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Distributions

LessonDistributions
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Carrying amount and basic journal entries

LessonCarrying amount and basic journal entries
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 28 Foundations – Equity Method Foundations and Core Entries – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 28 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 28 Foundations – Equity Method Foundations and Core Entries – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…