JUMOQ course catalogue
Explore published courses before signing in. Choose a course to see its overview and access options.
Consolidation & Control (Ind AS 110)
Financial Reporting and Ind AS
Ind AS 110 Foundations - Control Model: Power, Returns and Ability to Use Power
Joint Arrangements (Ind AS 111)
Financial Reporting and Ind AS
Build a practical foundation in Joint Control and Classification of Joint Arrangements. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Disclosures of Interests in Other Entities (Ind AS 112)
Financial Reporting and Ind AS
Build a practical foundation in Disclosure Objective and Significant Judgements about Interests. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Fair Value Measurement (Ind AS 113)
Financial Reporting and Ind AS
Build a practical foundation in Fair Value Concept, Scope and Market Framework. The course covers What fair value is and is not; Scope, application and measurement exceptions; Principal and most advantageous markets; Market participants and orderly transactions; Measurement date, exit price and current market conditions through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.
Fair Value Measurement (Ind AS 113)
Financial Reporting and Ind AS
Build a practical foundation in Measurement Unit, Costs and Highest and Best Use. The course covers Characteristics of the asset or liability; Unit of account and valuation unit; Transaction costs, transport costs and location; Highest and best use of non-financial assets; Fair value measurement process and documentation through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.
Revenue Recognition (Ind AS 115)
Financial Reporting and Ind AS
Build a reliable foundation in the scope of Ind AS 115, the contract recognition criteria and the connected five-step revenue model.
Revenue Recognition (Ind AS 115)
Financial Reporting and Ind AS
Identify promised goods and services, assess whether they are distinct and determine the performance obligations in a customer contract.
Revenue Recognition (Ind AS 115)
Financial Reporting and Ind AS
Determine the transaction price, estimate and constrain variable consideration, and address financing, non-cash terms and payments to customers.
Lease Accounting (Ind AS 116)
Financial Reporting and Ind AS
Build a practical foundation in Lease Definition, Scope and Identified Asset. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Lease Accounting (Ind AS 116)
Financial Reporting and Ind AS
Build a practical foundation in Lessee Recognition and Initial Measurement. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Insurance Contracts (Ind AS 117)
Financial Reporting and Ind AS
Ind AS 117 Foundations – Insurance Contract Scope, Definition and Separating Components
Insurance Contracts (Ind AS 117)
Financial Reporting and Ind AS
Ind AS 117 Foundations – Measurement Model Overview: Fulfilment Cash Flows, Risk Adjustment and CSM
