JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 116 – Subsequent Measurement, Reassessment and Modifications

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

INDAS116-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 18 minFull study estimate

Full study estimate: 3 hr 18 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.

Interest And Depreciation

LessonInterest And Depreciation
VideoLease Changes: Interest, Remeasurement and Modifications
QuizKnowledge check — Interest And Depreciation
Decision MissionDecision Mission – choose and justify the accounting pathway

Remeasurement Triggers

LessonRemeasurement Triggers
QuizKnowledge check — Remeasurement Triggers
Case QuestCase Quest – investigate the evidence and reach a conclusion

Revised Discount Rates

LessonRevised Discount Rates
QuizKnowledge check — Revised Discount Rates
Impact SimulatorImpact Simulator – test measurement and sensitivity assumptions

Separate Lease Modifications

LessonSeparate Lease Modifications
QuizKnowledge check — Separate Lease Modifications
Practice LabPractice Lab – complete the applied accounting workflow

Non-Separate Modifications And Partial Terminations

LessonNon-Separate Modifications And Partial Terminations
QuizKnowledge check — Non-Separate Modifications And Partial Terminations

Decision Framework For Applying Ind As 116 – Subsequent Measurement, Reassessment And Modifications

LessonDecision Framework For Applying Ind As 116 – Subsequent Measurement, Reassessment And Modifications
QuizKnowledge check — Decision Framework For Applying Ind As 116 – Subsequent Measurement, Reassessment And Modifications
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 116 – Subsequent Measurement, Reassessment and Modifications – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 116 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 116 – Subsequent Measurement, Reassessment and Modifications – 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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