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
Applying Ind AS 110 - Relevant Activities, Substantive Rights and Protective Rights
Consolidation & Control (Ind AS 110)
Financial Reporting and Ind AS
Applying Ind AS 110 - Structured Entities, De facto Control and Silos
Joint Arrangements (Ind AS 111)
Financial Reporting and Ind AS
Apply Accounting for Joint Operations. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.
Joint Arrangements (Ind AS 111)
Apply Accounting for Joint Ventures and Interaction with Ind AS 28. 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
Apply Joint Arrangements, Associates and Unconsolidated Structured Entities. 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
Apply Subsidiaries, NCI, Restrictions and Changes in Ownership. 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
Apply and document Fair Value Hierarchy and Input Classification. The course covers Level 1 inputs and quoted prices; Level 2 observable inputs; Level 3 unobservable inputs; Adjustments to observable inputs; Transfers between levels and measurement frequency through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.
Fair Value Measurement (Ind AS 113)
Financial Reporting and Ind AS
Apply and document Financial Instruments, Liabilities and Portfolio Measurement. The course covers Bid-ask spreads and pricing conventions; Credit risk and non-performance risk; Liabilities and own equity instruments held by others; Liabilities without observable market prices; Portfolio exception for market and credit risk through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.
Fair Value Measurement (Ind AS 113)
Financial Reporting and Ind AS
Apply and document Non-financial Assets and Special Valuation Applications. The course covers Highest and best use in practice; Valuation premise and complementary assets; Investment property and property valuation; Biological assets and other special assets; Intangibles and business combination fair values through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.
Fair Value Measurement (Ind AS 113)
Financial Reporting and Ind AS
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.
Revenue Recognition (Ind AS 115)
Financial Reporting and Ind AS
Estimate stand-alone selling prices, allocate consideration and analyse discounts and variable amounts assigned to specific performance obligations.
Revenue Recognition (Ind AS 115)
Financial Reporting and Ind AS
Apply the modification decision tree and present contract assets, receivables and contract liabilities with a defensible audit trail.
