Available Learning courses

Hyperinflation Accounting (Ind AS 29)

Financial Reporting and Ind AS

Ind AS 29 Foundations - Identifying Hyperinflation and Determining Scope

Build a practical foundation in Identifying Hyperinflation and Determining Scope. The course covers Purpose and scope of Ind AS 29; Functional currency and the hyperinflationary economy; Indicators of hyperinflation and holistic assessment; Three-year cumulative inflation and other relevant evidence; Application date, group consistency and documentation through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.

Hyperinflation Accounting (Ind AS 29)

Financial Reporting and Ind AS

Ind AS 29 Foundations - Measuring Unit, Price Index and Restatement Logic

Build a practical foundation in Measuring Unit, Price Index and Restatement Logic. The course covers Measuring unit current at the reporting date; Selecting and governing a general price index; Conversion factors and transaction-date approximations; Monetary, index-linked and non-monetary items; Restatement sequence and financial statement architecture through original lessons, assessments, governed activities, formula-driven restatement packs and evidence-led controls.

Inventories (Ind AS 2)