JUMOQ Learning · Specialised Industries

Applying Ind AS 106 – Initial and Subsequent Measurement, Reclassification and Policies

Apply Initial and Subsequent Measurement, Reclassification and Policies. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS106-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 24 minFull study estimate

Full study estimate: 3 hr 24 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 106 Architecture and Learning Path

Elements of cost

LessonElements of cost
VideoElements of cost: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Cost or revaluation model

LessonCost or revaluation model
VideoCost or revaluation model: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Consistent policy by expenditure type

LessonConsistent policy by expenditure type
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Technical feasibility and commercial viability

LessonTechnical feasibility and commercial viability
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Reclassification after evaluation

LessonReclassification after evaluation
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 106 – Initial and Subsequent Measurement, Reclassification and Policies

LessonDecision framework for Applying Ind AS 106 – Initial and Subsequent Measurement, Reclassification and Policies
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 106 – Initial and Subsequent Measurement, Reclassification and Policies – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 106 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 106 – Initial and Subsequent Measurement, Reclassification and Policies – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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