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Applying Ind AS 101 - Deemed Cost, Property, Intangibles and Lease Transition

Build and apply a controlled Ind AS 101 workflow for Deemed Cost, Property, Intangibles and Lease Transition. The course separates recurring Ind AS requirements from mandatory exceptions and optional exemptions, and links every conclusion to dates, evidence, tax, journals, comparatives, disclosures and governance.

INDAS101-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 13 minFull study estimate

Full study estimate: 3 hr 13 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.

Deemed Cost Strategy and Election Boundaries

LessonDeemed Cost Strategy and Election Boundaries
VideoDeemed Cost and Lease Transition: Choose the Actual ReliefScheduled — upload pending
QuizKnowledge Check - Deemed Cost Strategy and Election Boundaries
Decision MissionDecision Mission - choose and justify the transition pathway

Fair Value and Previous GAAP Carrying Value as Deemed Cost

LessonFair Value and Previous GAAP Carrying Value as Deemed Cost
QuizKnowledge Check - Fair Value and Previous GAAP Carrying Value as Deemed Cost
Case QuestCase Quest - investigate the transition evidence

Intangibles and Investment Property Recognition Boundaries

LessonIntangibles and Investment Property Recognition Boundaries
QuizKnowledge Check - Intangibles and Investment Property Recognition Boundaries
Impact SimulatorImpact Simulator - explore transition, tax and readiness consequences

Decommissioning Liabilities and Asset Reconstruction

LessonDecommissioning Liabilities and Asset Reconstruction
QuizKnowledge Check - Decommissioning Liabilities and Asset Reconstruction
Practice LabPractice Lab - complete the controlled transition workflow

Lease Transition for Lessees and Lessors

LessonLease Transition for Lessees and Lessors
QuizKnowledge Check - Lease Transition for Lessees and Lessors

Asset Election Pack, Tax and Future Accounting

LessonAsset Election Pack, Tax and Future Accounting
QuizKnowledge Check - Asset Election Pack, Tax and Future Accounting
AssignmentDeemed Cost and Lease Transition Election Paper
Downloadable resourceDeemed Cost and Lease Transition Model
Downloadable resourceInd AS 101 Roadmap and Opening Balance Sheet Checklist
Downloadable resourceInd AS 101 Election, Reconciliation and Audit Evidence Checklist

Final Assessment

QuizApplying Ind AS 101 - Deemed Cost, Property, Intangibles and Lease Transition - 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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