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Professional streamsFive areas of capability with focused courses and pathwaysCompare streams and available courses JUMOQ LearningProfessional courses for capability, judgement and workplace application, including Auditor's ArsenalDiscover · practise · apply JUMOQ MandatoryRequired learning governed from source requirement to reviewable evidenceDefine · assign · evidence

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For IndividualsFocused micro-courses for practical professional learningSingle courses and bundles For OrganisationsCorporate Academy with named stream and Mandatory licencesChoose streams and learner groups For CA FirmsAudit Firm Academy with named stream and Mandatory licencesThe same business rate card

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Professional streamsCompare streams and available courses JUMOQ LearningDiscover · practise · apply JUMOQ MandatoryDefine · assign · evidence

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For IndividualsSingle courses and bundles For OrganisationsChoose streams and learner groups For CA FirmsThe same business rate card

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JUMOQ course catalogue

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428 available courses

Financial Reporting and Ind AS

Fair Value Measurement (Ind AS 113)

Financial Reporting and Ind AS

Applying Ind AS 113 - Valuation Approaches, Techniques and Calibration

Apply and document Valuation Approaches, Techniques and Calibration. The course covers Market approach; Income approach; Cost approach; Selecting and changing valuation techniques; Calibration and corroboration through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.

Intermediate

3 hr 34 minFull study estimate

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Revenue Recognition (Ind AS 115)

Financial Reporting and Ind AS

Applying Ind AS 115 - Allocating Transaction Price and Standalone Selling Prices

Estimate stand-alone selling prices, allocate consideration and analyse discounts and variable amounts assigned to specific performance obligations.

Intermediate

3 hr 10 minFull study estimate

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Revenue Recognition (Ind AS 115)

Financial Reporting and Ind AS

Applying Ind AS 115 - Contract Modifications, Combination and Contract Balances

Apply the modification decision tree and present contract assets, receivables and contract liabilities with a defensible audit trail.

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Intermediate

2 hr 54 minFull study estimate

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Revenue Recognition (Ind AS 115)

Financial Reporting and Ind AS

Applying Ind AS 115 - Licences, Rights of Return, Repurchase and Special Arrangements

Apply the licence model and account for returns, repurchases, consignments, bill-and-hold arrangements and customer acceptance.

Intermediate

2 hr 55 minFull study estimate

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Revenue Recognition (Ind AS 115)

Financial Reporting and Ind AS

Applying Ind AS 115 - Point-in-time versus Over-time Recognition and Progress

Determine whether revenue is recognised over time or at a point in time and build faithful measures of progress.

Intermediate

3 hr 11 minFull study estimate

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Revenue Recognition (Ind AS 115)

Financial Reporting and Ind AS

Applying Ind AS 115 - Principal versus Agent, Warranties and Customer Options

Apply control-based principal-agent analysis and account for warranties, material rights, renewal options and loyalty programmes.

Intermediate

2 hr 54 minFull study estimate

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Lease Accounting (Ind AS 116)

Financial Reporting and Ind AS

Applying Ind AS 116 – Lease Term, Discount Rate and Lease Payment Components

Apply Lease Term, Discount Rate and Lease Payment Components. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

Intermediate

3 hr 21 minFull study estimate

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Lease Accounting (Ind AS 116)

Financial Reporting and Ind AS

Applying Ind AS 116 – Lessee Presentation, Disclosures and Exemptions

Apply Lessee Presentation, Disclosures and Exemptions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

Intermediate

3 hr 11 minFull study estimate

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Lease Accounting (Ind AS 116)

Financial Reporting and Ind AS

Applying Ind AS 116 – Lessor Accounting: Finance and Operating Leases

Apply Lessor Accounting: Finance and Operating Leases. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

Intermediate

3 hr 16 minFull study estimate

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Lease Accounting (Ind AS 116)

Financial Reporting and Ind AS

Applying Ind AS 116 – Subsequent Measurement, Reassessment and Modifications

Apply Subsequent Measurement, Reassessment and Modifications. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

Intermediate

3 hr 18 minFull study estimate

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Insurance Contracts (Ind AS 117)

Financial Reporting and Ind AS

Applying Ind AS 117 – Discount Rates and Financial Risk

Applying Ind AS 117 – Discount Rates and Financial Risk

Intermediate

2 hr 53 minFull study estimate

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Insurance Contracts (Ind AS 117)

Financial Reporting and Ind AS

Applying Ind AS 117 – Future Cash Flows and Contract Boundaries

Applying Ind AS 117 – Future Cash Flows and Contract Boundaries

Intermediate

2 hr 56 minFull study estimate

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