JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 36 - Value-in-use Cash Flows, Forecasts and Discount Rates

Build and apply a controlled Ind AS 36 workflow for Value-in-use Cash Flows, Forecasts and Discount Rates. The course is deliberately separated from adjacent tracks so each JUMOQ course remains focused, practical and reviewable.

INDAS36-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hrFull study estimate

Full study estimate: 3 hr

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.

Approved Budgets and Forecasts

LessonApproved Budgets and Forecasts
VideoValue-in-Use Forecasts: Budgets, Terminal Growth and Discount Rates
QuizKnowledge Check - Approved Budgets and Forecasts
Decision MissionDecision Mission - choose and justify the accounting pathway

Future Restructurings and Enhancements

LessonFuture Restructurings and Enhancements
QuizKnowledge Check - Future Restructurings and Enhancements
Case QuestCase Quest - investigate the evidence and reach a conclusion

Terminal Growth

LessonTerminal Growth
QuizKnowledge Check - Terminal Growth
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Pre-tax Discount Rate

LessonPre-tax Discount Rate
QuizKnowledge Check - Pre-tax Discount Rate
Practice LabPractice Lab - complete the applied accounting workflow

Foreign-currency Cash Flows

LessonForeign-currency Cash Flows
QuizKnowledge Check - Foreign-currency Cash Flows

VIU Decision Framework

LessonVIU Decision Framework
QuizKnowledge Check - VIU Decision Framework
AssignmentValue-in-use Model and Assumption Governance Memorandum
Downloadable resourceValue-in-use Forecast and Discount Rate Model
Downloadable resourceInd AS 36 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 36 - Value-in-use Cash Flows, Forecasts and Discount Rates - 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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