JUMOQ Learning · Financial Instruments & Valuation

Ind AS 32 Foundations - Liability versus Equity Classification

INDAS32-B02Basic

Course director: Venkata Subramani Ramachandra

3 hr 9 minFull study estimate

Full study estimate: 3 hr 9 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 32 Architecture and Learning Path

The Contractual Obligation Test

LessonThe Contractual Obligation Test
QuizLesson 1 knowledge check
Decision MissionInd AS 32 Foundations - Liability versus Equity Classification Decision Mission

Discretionary Distributions, Perpetual Instruments and Economic Compulsion

LessonDiscretionary Distributions, Perpetual Instruments and Economic Compulsion
QuizLesson 2 knowledge check

Non-derivative Contracts Settled in Own Equity

LessonNon-derivative Contracts Settled in Own Equity
VideoLiability or Equity? The Cash Obligation and the Components
QuizLesson 3 knowledge check
Impact SimulatorInd AS 32 Foundations - Liability versus Equity Classification Impact Simulator

Derivatives and the Fixed-for-fixed Condition

LessonDerivatives and the Fixed-for-fixed Condition
QuizLesson 4 knowledge check
Practice LabInd AS 32 Foundations - Liability versus Equity Classification Practice Lab

Settlement Alternatives and Contingent Settlement

LessonSettlement Alternatives and Contingent Settlement
QuizLesson 5 knowledge check
Roleplay StudioInd AS 32 Foundations - Liability versus Equity Classification Roleplay Studio

Presentation Consequences and the Classification Memorandum

LessonPresentation Consequences and the Classification Memorandum
QuizLesson 6 knowledge check
Downloadable resourceInd AS 32 Foundations - Liability versus Equity Classification Applied Dataset and Model Pack
Downloadable resourceInd AS 32 Financial Instrument Classification Decision Map

Final Assessment

QuizINDAS32-B02 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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