JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 105 – Measurement, Impairment and Presentation of Held-for-sale Assets

Apply Measurement, Impairment and Presentation of Held-for-sale Assets. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS105-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 33 minFull study estimate

Full study estimate: 3 hr 33 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 105 Architecture and Learning Path

Lower of carrying amount and fair value less costs to sell

LessonLower of carrying amount and fair value less costs to sell
VideoLower of carrying amount and fair value less costs to sell: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Cessation of depreciation

LessonCessation of depreciation
VideoCessation of depreciation: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Impairment allocation

LessonImpairment allocation
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Subsequent increases

LessonSubsequent increases
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Separate balance-sheet presentation

LessonSeparate balance-sheet presentation
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 105 – Measurement, Impairment and Presentation of Held-for-sale Assets

LessonDecision framework for Applying Ind AS 105 – Measurement, Impairment and Presentation of Held-for-sale Assets
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 105 – Measurement, Impairment and Presentation of Held-for-sale Assets – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 105 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 105 – Measurement, Impairment and Presentation of Held-for-sale Assets – 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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