JUMOQ Learning · Specialised Industries

Regulatory Deferral Accounts: Recognition, Measurement and Presentation

Apply Ind AS 114 to carried-forward accounting policies, roll-forwards, impairment and recoverability, statement presentation and important cross-standard interactions.

INDAS114-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 3 minFull study estimate

Full study estimate: 3 hr 3 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

VideoFrom Standard to Accounting Workflow

Continuation of Previous-GAAP Accounting Policies

LessonContinuation of Previous-GAAP Accounting Policies
QuizContinuation of Previous-GAAP Accounting Policies — Lesson Check
Decision MissionPolicy and Evidence Decision Mission

Recognition, Measurement, Roll-forwards and Derecognition

LessonRecognition, Measurement, Roll-forwards and Derecognition
VideoRecognition, Measurement and the Controlled Roll-forward
QuizRecognition, Measurement, Roll-forwards and Derecognition — Lesson Check
Practice LabControlled Roll-forward Practice Lab

Impairment, Recoverability and Events After Reporting Period

LessonImpairment, Recoverability and Events After Reporting Period
QuizImpairment, Recoverability and Events After Reporting Period — Lesson Check
Case QuestMisclassified Close Case Quest

Balance Sheet Presentation and Related Deferred Tax

LessonBalance Sheet Presentation and Related Deferred Tax
VideoPresent the Regulatory Effect: Balance Sheet, P&L, OCI and EPS
QuizBalance Sheet Presentation and Related Deferred Tax — Lesson Check

Profit or Loss, OCI, EPS and Discontinued Operations

LessonProfit or Loss, OCI, EPS and Discontinued Operations
QuizProfit or Loss, OCI, EPS and Discontinued Operations — Lesson Check
Roleplay StudioDefend the Presentation Roleplay

Cross-standard Interactions: Tax, FX, Acquisitions and Group Reporting

LessonCross-standard Interactions: Tax, FX, Acquisitions and Group Reporting
VideoCross-standard Interactions
QuizCross-standard Interactions: Tax, FX, Acquisitions and Group Reporting — Lesson Check
AssignmentTechnical Assignment — Build and Defend the Regulatory Balance Close
Downloadable resourceInd AS 114 Quick Reference Job Aid
Downloadable resourceInd AS 114 Dataset / Model / Disclosure Pack

Final Assessment

QuizRegulatory Deferral Accounts: Recognition, Measurement and Presentation — 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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