JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 113 - Non-financial Assets and Special Valuation Applications

Apply and document Non-financial Assets and Special Valuation Applications. The course covers Highest and best use in practice; Valuation premise and complementary assets; Investment property and property valuation; Biological assets and other special assets; Intangibles and business combination fair values through original lessons, assessments, governed activities, applied workbooks and evidence-led valuation controls.

INDAS113-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 30 minFull study estimate

Full study estimate: 3 hr 30 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.

Highest and best use in practice

LessonHighest and best use in practice
VideoHighest and Best Use: Value the Asset as Market Participants Would
QuizLesson 1 knowledge check
Decision MissionDecision Mission - select and justify the fair value pathway

Valuation premise and complementary assets

LessonValuation premise and complementary assets
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate market and valuation evidence

Investment property and property valuation

LessonInvestment property and property valuation
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test valuation assumptions and hierarchy effects

Biological assets and other special assets

LessonBiological assets and other special assets
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the fair value measurement workflow

Intangibles and business combination fair values

LessonIntangibles and business combination fair values
QuizLesson 5 knowledge check

Non-financial asset decision framework

LessonNon-financial asset decision framework
QuizLesson 6 knowledge check
AssignmentTechnical assignment - fair value valuation paper and workings
Downloadable resourceNon-financial Asset and Highest-and-best-use Applied Pack
Downloadable resourceInd AS 113 Standard Map, Measurement Steps and Hierarchy Checklist

Final Assessment

QuizApplying Ind AS 113 - Non-financial Assets and Special Valuation Applications - Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…