JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 116 – Lessee Presentation, Disclosures and Exemptions

Apply Lessee Presentation, Disclosures and Exemptions. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS116-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 11 minFull study estimate

Full study estimate: 3 hr 11 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.

Balance-Sheet And Profit-Or-Loss Presentation

LessonBalance-Sheet And Profit-Or-Loss Presentation
VideoLease Reporting: Balance Sheet, Profit and Cash Flows
QuizKnowledge check — Balance-Sheet And Profit-Or-Loss Presentation
Decision MissionDecision Mission – choose and justify the accounting pathway

Cash-Flow Classification

LessonCash-Flow Classification
QuizKnowledge check — Cash-Flow Classification
Case QuestCase Quest – investigate the evidence and reach a conclusion

Short-Term And Low-Value Exemptions

LessonShort-Term And Low-Value Exemptions
QuizKnowledge check — Short-Term And Low-Value Exemptions

Maturity Analysis

LessonMaturity Analysis
QuizKnowledge check — Maturity Analysis
Practice LabPractice Lab – complete the applied accounting workflow

Variable Payments And Judgement Disclosures

LessonVariable Payments And Judgement Disclosures
QuizKnowledge check — Variable Payments And Judgement Disclosures
Roleplay StudioRoleplay Studio – defend the conclusion to a reviewer or stakeholder
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 116 – Lessee Presentation, Disclosures and Exemptions – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 116 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 116 Disclosure, Control and Evidence Checklist

Final Assessment

QuizApplying Ind AS 116 – Lessee Presentation, Disclosures and Exemptions – 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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