JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 38 – Acquired Intangibles, Exchanges and Government-assisted Assets

Apply Acquired Intangibles, Exchanges and Government-assisted Assets. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS38-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 14 minFull study estimate

Full study estimate: 3 hr 14 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 38 Architecture and Learning Path

Separate acquisition

LessonSeparate acquisition
VideoSeparate acquisition: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Business-combination recognition

LessonBusiness-combination recognition
VideoBusiness-combination recognition: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Active-market considerations

LessonActive-market considerations
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Asset exchanges

LessonAsset exchanges
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Government grants and deferred payment

LessonGovernment grants and deferred payment
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 38 – Acquired Intangibles, Exchanges and Government-assisted Assets

LessonDecision framework for Applying Ind AS 38 – Acquired Intangibles, Exchanges and Government-assisted Assets
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 38 – Acquired Intangibles, Exchanges and Government-assisted Assets – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 38 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 38 – Acquired Intangibles, Exchanges and Government-assisted 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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