JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 36 - Goodwill and Indefinite-life Intangible Asset Testing

Build and apply a controlled Ind AS 36 workflow for Goodwill and Indefinite-life Intangible Asset Testing. The course is deliberately separated from adjacent tracks so each JUMOQ course remains focused, practical and reviewable.

INDAS36-I03Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 58 minFull study estimate

Full study estimate: 2 hr 58 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.

Allocation of Goodwill

LessonAllocation of Goodwill
VideoGoodwill: Allocation, Testing Order and Partial Disposals
QuizKnowledge Check - Allocation of Goodwill
Decision MissionDecision Mission - choose and justify the accounting pathway

Operating-segment Ceiling

LessonOperating-segment Ceiling
QuizKnowledge Check - Operating-segment Ceiling
Case QuestCase Quest - investigate the evidence and reach a conclusion

Annual Test Sequence

LessonAnnual Test Sequence
QuizKnowledge Check - Annual Test Sequence
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Partial Disposals and Reorganisations

LessonPartial Disposals and Reorganisations
QuizKnowledge Check - Partial Disposals and Reorganisations
Practice LabPractice Lab - complete the applied accounting workflow

Unallocated Goodwill

LessonUnallocated Goodwill
QuizKnowledge Check - Unallocated Goodwill

Goodwill Testing Decision Framework

LessonGoodwill Testing Decision Framework
QuizKnowledge Check - Goodwill Testing Decision Framework
AssignmentGoodwill Allocation, Annual Test and Disposal Memorandum
Downloadable resourceGoodwill Allocation and Annual Test Pack
Downloadable resourceInd AS 36 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 36 - Goodwill and Indefinite-life Intangible Asset Testing - 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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