JUMOQ Learning · Specialised Industries

Regulatory Deferral Accounts: Disclosure, Governance and Complex Judgement

Design audit-ready disclosures and governance, resolve complex scope and cross-standard judgements, and defend the accounting position to auditors, regulators and an audit committee.

INDAS114-A01Advanced

Course director: Venkata Subramani Ramachandra

3 hr 5 minFull study estimate

Full study estimate: 3 hr 5 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

VideoGovernance for a Judgement-heavy Ind AS

Disclosure Architecture

LessonDisclosure Architecture
QuizDisclosure Architecture — Lesson Check

Governance of Regulatory Balances

LessonGovernance of Regulatory Balances
VideoTell the Ind AS 114 Disclosure Story
QuizGovernance of Regulatory Balances — Lesson Check
Practice LabDisclosure and Governance Practice Lab

Complex Judgements: Scope, Policy Changes and the Indian Eligibility Extension

LessonComplex Judgements: Scope, Policy Changes and the Indian Eligibility Extension
VideoComplex Judgement Map
QuizComplex Judgements: Scope, Policy Changes and the Indian Eligibility Extension — Lesson Check
Decision MissionComplex Eligibility Decision Mission

Complex Interactions

LessonComplex Interactions
QuizComplex Interactions — Lesson Check
Impact SimulatorRegulatory Balance Risk and Movement Simulator
Case QuestComplex Interaction Case Quest

Audit and Regulator Defence, plus Current Developments

LessonAudit and Regulator Defence, plus Current Developments
VideoDefend the Position to the Audit Committee, Auditor and Regulator
QuizAudit and Regulator Defence, plus Current Developments — Lesson Check
Roleplay StudioAudit Committee Defence Roleplay
AssignmentAdvanced Assignment — Audit Committee and Regulator Defence Pack
Downloadable resourceInd AS 114 Quick Reference Job Aid
Downloadable resourceInd AS 114 Dataset / Model / Disclosure Pack

Final Assessment

QuizRegulatory Deferral Accounts: Disclosure, Governance and Complex Judgement — 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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