JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 36 - Recognising, Allocating and Reversing Impairment Losses

Build and apply a controlled Ind AS 36 workflow for Recognising, Allocating and Reversing Impairment Losses. The course is deliberately separated from adjacent tracks so each JUMOQ course remains focused, practical and reviewable.

INDAS36-I04Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 58 minFull study estimate

Full study estimate: 2 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.

Allocation within a CGU

LessonAllocation within a CGU
VideoAllocate Impairment, Respect Asset Floors and Calculate Reversals
QuizKnowledge Check - Allocation within a CGU
Decision MissionDecision Mission - choose and justify the accounting pathway

Floor Constraints

LessonFloor Constraints
QuizKnowledge Check - Floor Constraints
Case QuestCase Quest - investigate the evidence and reach a conclusion

Reversal Indicators

LessonReversal Indicators
QuizKnowledge Check - Reversal Indicators
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Revised Depreciable Amount

LessonRevised Depreciable Amount
QuizKnowledge Check - Revised Depreciable Amount
Practice LabPractice Lab - complete the applied accounting workflow

Prohibition on Goodwill Reversals and Disclosures

LessonProhibition on Goodwill Reversals and Disclosures
QuizKnowledge Check - Prohibition on Goodwill Reversals and Disclosures

Loss and Reversal Decision Framework

LessonLoss and Reversal Decision Framework
QuizKnowledge Check - Loss and Reversal Decision Framework
AssignmentCGU Impairment Allocation, Reversal and Disclosure Memorandum
Downloadable resourceImpairment Allocation and Reversal Model
Downloadable resourceInd AS 36 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 36 - Recognising, Allocating and Reversing Impairment Losses - 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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