JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 38 – Useful Lives, Amortisation, Residual Values and Impairment

Apply Useful Lives, Amortisation, Residual Values and Impairment. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS38-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 14 minFull study estimate

Full study estimate: 3 hr 14 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.

Finite versus indefinite life

LessonFinite versus indefinite life
VideoFinite versus indefinite life: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Useful-life factors

LessonUseful-life factors
VideoUseful-life factors: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Amortisation methods

LessonAmortisation methods
VideoAmortisation methods: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Residual value

LessonResidual value
VideoResidual value: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Annual review and impairment interface

LessonAnnual review and impairment interface
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 38 – Useful Lives, Amortisation, Residual Values and Impairment

LessonDecision framework for Applying Ind AS 38 – Useful Lives, Amortisation, Residual Values and Impairment
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 38 – Useful Lives, Amortisation, Residual Values and Impairment – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 38 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 38 – Useful Lives, Amortisation, Residual Values and Impairment – 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…