JUMOQ Learning · Assets, Impairment & Leases

Ind AS 16 Foundations – Depreciation, Useful Lives and Component Accounting

Build a practical foundation in Depreciation, Useful Lives and Component Accounting. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS16-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 21 minFull study estimate

Full study estimate: 2 hr 21 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.

Depreciable amount

LessonDepreciable amount
VideoDepreciable amount: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Useful life and residual value

LessonUseful life and residual value
VideoUseful life and residual value: visual explainer
QuizLesson 2 Knowledge Check

Component depreciation

LessonComponent depreciation
VideoComponent depreciation: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Depreciation methods

LessonDepreciation methods
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Annual review and estimate changes

LessonAnnual review and estimate changes
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 16 Foundations – Depreciation, Useful Lives and Component Accounting – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 16 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 16 Foundations – Depreciation, Useful Lives and Component Accounting – 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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