JUMOQ Learning · Assets, Impairment & Leases

Ind AS 105 Foundations – Classification as Held for Sale and Disposal Groups

Build a practical foundation in Classification as Held for Sale and Disposal Groups. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS105-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 12 minFull study estimate

Full study estimate: 2 hr 12 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

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 105 Architecture and Learning Path

Available for immediate sale

LessonAvailable for immediate sale
VideoAvailable for immediate sale: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Highly probable sale

LessonHighly probable sale
QuizLesson 2 Knowledge Check

Management commitment

LessonManagement commitment
QuizLesson 3 Knowledge Check

One-year criterion

LessonOne-year criterion
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Disposal groups and distribution to owners

LessonDisposal groups and distribution to owners
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 105 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 105 Foundations – Classification as Held for Sale and Disposal Groups – 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…