Your IFRS & Ind AS journeyआपकी journey, level-दर-level
4 levels and 218 topics, in the order they are taught.सारे levels और topics, उसी क्रम में जिसमें वे पढ़ाए जाते हैं।
- BeginnerModules 1–3 · 3 modulesSee its modules
- ElementaryModules 4–6 · 3 modulesSee its modules
- IntermediateModules 7–19 · 13 modulesSee its modules
- AdvancedModules 20–30 · 11 modulesSee its modules
Explore the curriculumपूरा syllabus देखें
Pick a level, then open a module to see its topics.कोई level चुनें, फिर उसके topics देखने के लिए कोई module खोलें।
IntermediateModules 7–19 · 104 topics
Module 7Revenue15 topics
- Why revenue got its own standardFree
- The five-step model, end to end
- Identifying the contract
- Performance obligations, and when goods and services are distinct
- The transaction price
- Variable consideration and the constraint
- Significant financing in a contract
- Allocating the price to obligations
- Recognising revenue over time versus at a point in time
- Measuring progress towards completion
- Contract assets, contract liabilities and receivables
- Contract costs
- Principal or agent: gross or net
- Warranties, rights of return and customer options
- Revenue disclosures
Module 8Leases12 topics
- What made the old lease standard a problem
- Identifying a lease inside a contract
- The right-of-use asset and the lease liability
- The discount rate, and the incremental borrowing rate
- Lease term, and options to extend or terminate
- Initial measurement of the liability
- Subsequent measurement and the unwinding of interest
- Short-term and low-value exemptions
- Lease modifications
- Sale and leaseback
- Lessor accounting: finance and operating leases
- Lease disclosures
Module 9Property, plant and equipment8 topics
- Recognition and what goes into cost
- Directly attributable costs and decommissioning
- Depreciation, useful life and residual value
- Component accounting
- The revaluation model and the revaluation surplus
- Derecognition and gain or loss on disposal
- Investment property, and how it differs
- Non-current assets held for sale
Module 12Financial instruments13 topics
- What counts as a financial instrument
- Financial asset, financial liability and equity instrument
- Classification: amortised cost, FVOCI and FVTPL
- The business model test and the cash flow characteristics test
- The effective interest method
- Expected credit losses, and the three stages
- The simplified approach for trade receivables
- Derecognition of financial assets
- Compound instruments and the split
- Derivatives and embedded derivatives
- Hedge accounting: what it is for
- Fair value hedges and cash flow hedges
- Disclosures for financial instruments
Module 13Consolidation8 topics
- What control means under the standard
- Power, exposure to returns and the link between them
- The consolidation procedure
- Eliminating intra-group balances and transactions
- Unrealised profit in inventory and in fixed assets
- Non-controlling interest
- Changes in ownership without loss of control
- Loss of control and deconsolidation
Module 14Business combinations8 topics
- Identifying a business combination
- The acquisition method
- Identifying the acquirer and the acquisition date
- Recognising identifiable assets and liabilities at fair value
- Measuring goodwill, and bargain purchase
- Contingent consideration
- Measurement period adjustments
- Common control transactions under Ind AS
Module 15Associates and joint arrangements6 topics
Module 18Finding your way around an annual report5 topics
Try 4 lessons freefree lessons से शुरू करें
One lesson from each level to start from: the full video, its key points and practice. Every topic is open to learn without an account; starting the skill saves your progress, opens the tests and earns the certificate.हर level से शुरू करने के लिए एक lesson: पूरा video, उसकी मुख्य बातें और practice। हर topic बिना account के खुला है; skill शुरू करने पर आपकी progress save होती है, tests खुलते हैं और certificate मिलता है।
- BeginnerWhat accounting standards are forTry lesson
- ElementaryWhat fair value means as a measurementTry lesson
- IntermediateWhy revenue got its own standardTry lesson
- AdvancedWhat cost includes for inventoryTry lesson
How each topic worksहर topic कैसे चलता है
- WatchA full video when the topic has one, with up to 3 options to choose from.जिस topic का पूरा video है, वह देखें। चुनने के लिए 3 तक options होते हैं।
- Key pointsThe main ideas of the topic, in short.topic की मुख्य बातें, छोटे में।
- PracticeQuestions to try, when the topic has them.हल करने के लिए सवाल, जब topic में हों।
- Mark doneYou say when you have finished the topic.topic पूरा होने पर आप खुद बताते हैं।
YUNOVA Score
YUNOVA Score is about how well a video fits the topic it teaches. It is about the video, never about you, and a video that has not been reviewed says “Not scored yet”.YUNOVA Score बताता है कि कोई video अपने topic के लिए कितना सही है। यह video के बारे में है, आपके बारे में कभी नहीं। जिस video का review नहीं हुआ, उस पर “Not scored yet” लिखा होता है।
How YUNOVA Score worksCertificates
Certificate coming once this path is reviewed. You can keep learning as normal.इस path की समीक्षा होने के बाद certificate मिलेगा। आप सामान्य रूप से सीखना जारी रख सकते हैं।
What a certificate recordsReviews
What learners who started this skill say about it, in their own words. इस skill को शुरू कर चुके learners इसके बारे में अपने शब्दों में क्या कहते हैं।
No reviews yet. If you have started this skill, you can write the first one. अभी कोई review नहीं है। अगर आपने यह skill शुरू किया है, तो आप पहला review लिख सकते हैं।
Started this skill? Sign in to write a review. यह skill शुरू किया है? review लिखने के लिए sign in करें। Sign in
Start with your own pathअपने रास्ते से शुरू करें
After you sign in, setup asks three things: what you want this skill for, how much you know now, and how far you want to go.Sign in के बाद setup तीन बातें पूछता है: यह skill आपको किसलिए चाहिए, अभी आप कितना जानते हैं, और आप कहाँ तक जाना चाहते हैं।
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