JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 36 - Cash-generating Units and Allocation of Corporate Assets

Build and apply a controlled Ind AS 36 workflow for Cash-generating Units and Allocation of Corporate Assets. The course is deliberately separated from adjacent tracks so each JUMOQ course remains focused, practical and reviewable.

INDAS36-I01Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 50 minFull study estimate

Full study estimate: 2 hr 50 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 36 Architecture and Learning Path

Identifying Independent Cash Inflows

LessonIdentifying Independent Cash Inflows
VideoCash-Generating Units: Find the Smallest Independent Inflows
QuizKnowledge Check - Identifying Independent Cash Inflows
Decision MissionDecision Mission - choose and justify the accounting pathway

Consistency of CGUs

LessonConsistency of CGUs
QuizKnowledge Check - Consistency of CGUs
Case QuestCase Quest - investigate the evidence and reach a conclusion

Allocation of Assets and Liabilities

LessonAllocation of Assets and Liabilities
QuizKnowledge Check - Allocation of Assets and Liabilities

Corporate Assets

LessonCorporate Assets
QuizKnowledge Check - Corporate Assets
Practice LabPractice Lab - complete the applied accounting workflow

Changes in CGU Structure

LessonChanges in CGU Structure
QuizKnowledge Check - Changes in CGU Structure

CGU Decision Framework

LessonCGU Decision Framework
QuizKnowledge Check - CGU Decision Framework
AssignmentCGU Identification and Corporate Asset Allocation Memorandum
Downloadable resourceCGU Mapping and Corporate Asset Allocation Pack
Downloadable resourceInd AS 36 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 36 - Cash-generating Units and Allocation of Corporate Assets - 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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