JUMOQ course catalogue
Explore published courses before signing in. Choose a course to see its overview and access options.
Related Party Disclosures (Ind AS 24)
Financial Reporting and Ind AS
Apply KMP Compensation, Government-related Entities and Transaction Mapping. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Separate Financial Statements (Ind AS 27)
Financial Reporting and Ind AS
Apply Reorganisations, Group Changes and Accounting for Distributions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Associates & Equity Accounting (Ind AS 28)
Financial Reporting and Ind AS
Apply Acquisition-date Basis Differences and Equity-accounting Adjustments. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Associates & Equity Accounting (Ind AS 28)
Financial Reporting and Ind AS
Apply Losses, Impairment, Long-term Interests and Ownership Changes. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Associates & Equity Accounting (Ind AS 28)
Financial Reporting and Ind AS
Apply Upstream, Downstream and Other Investor–Investee Transactions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Hyperinflation Accounting (Ind AS 29)
Financial Reporting and Ind AS
Apply and document First Application, Consolidation, Foreign Operations and Cessation. The course covers First-period application and the Ind AS 29 Appendix A restatement approach; Subsidiaries using the same hyperinflationary functional currency; Hyperinflationary foreign operations and Ind AS 21 translation; Foreign operation first becomes hyperinflationary and comparatives; Cumulative exchange differences and presentation through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.
Hyperinflation Accounting (Ind AS 29)
Financial Reporting and Ind AS
Apply and document Historical-cost Statement of Financial Position Restatement. The course covers Monetary items and index-linked monetary balances; Historical-cost non-monetary assets and liabilities; Non-monetary items carried at current amounts; Share capital, reserves and opening retained earnings; Impairment, recoverable amount and net realisable value through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.
Hyperinflation Accounting (Ind AS 29)
Financial Reporting and Ind AS
Apply and document Price Indices, Tax, Estimates and Comparative Information. The course covers Index reliability, base dates and consistency; Monthly and daily approximation in uneven inflation; Current tax and deferred tax after restatement; Provisions, estimates and other measured balances; Comparative information and corresponding figures through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.
Hyperinflation Accounting (Ind AS 29)
Financial Reporting and Ind AS
Apply and document Profit or Loss, OCI, Monetary Gain or Loss and Cash Flows. The course covers Restating revenue and operating expenses; Cost of sales, depreciation and finance costs; Gain or loss on the net monetary position; Other comprehensive income and equity movements; Cash flow statement in the current measuring unit through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.
Inventories (Ind AS 2)
Financial Reporting and Ind AS
Apply Cost Formulas, Production Overheads and Costing Techniques. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Inventories (Ind AS 2)
Financial Reporting and Ind AS
Apply Net Realisable Value, Write-downs and Reversals. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Financial Instrument Presentation (Ind AS 32)
Financial Reporting and Ind AS
Applying Ind AS 32 - Compound Financial Instruments and Convertible Debt
