JUMOQ Learning · Assets, Impairment & Leases

Ind AS 38 Foundations – Intangible Assets: Scope, Identifiability and Recognition

Build a practical foundation in Intangible Assets: Scope, Identifiability and Recognition. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS38-B01Basic

Course director: Venkata Subramani Ramachandra

1 hr 58 minFull study estimate

Full study estimate: 1 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.

Course orientation

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 38 Architecture and Learning Path

Identifiability and control

LessonIdentifiability and control
VideoIdentifiability and control: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Probable future benefits

LessonProbable future benefits
QuizLesson 2 Knowledge Check

Reliable measurement

LessonReliable measurement
QuizLesson 3 Knowledge Check

Separate acquisition

LessonSeparate acquisition
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Internally generated goodwill and prohibited recognition

LessonInternally generated goodwill and prohibited recognition
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 38 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 38 Foundations – Intangible Assets: Scope, Identifiability and Recognition – 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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