JUMOQ Learning · Assets, Impairment & Leases

Advanced Ind AS 116 – Lease Data, Systems, Controls and Audit Defence

Evaluate and defend complex conclusions in Lease Data, Systems, Controls and Audit Defence. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS116-A03Advanced

Course director: Venkata Subramani Ramachandra

3 hr 28 minFull study estimate

Full study estimate: 3 hr 28 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.

Lease Population Completeness

LessonLease Population Completeness
VideoA Lease Close That Finds Missing Contracts and Explains Changes
QuizKnowledge check — Lease Population Completeness
Decision MissionDecision Mission – choose and justify the accounting pathway

Contract Abstraction

LessonContract Abstraction
QuizKnowledge check — Contract Abstraction
Case QuestCase Quest – investigate the evidence and reach a conclusion

Discount-Rate Governance

LessonDiscount-Rate Governance
QuizKnowledge check — Discount-Rate Governance
Impact SimulatorImpact Simulator – test measurement and sensitivity assumptions

Modification Workflow

LessonModification Workflow
QuizKnowledge check — Modification Workflow
Practice LabPractice Lab – complete the applied accounting workflow

Reconciliations Disclosures And Audit Evidence

LessonReconciliations Disclosures And Audit Evidence
QuizKnowledge check — Reconciliations Disclosures And Audit Evidence
Roleplay StudioRoleplay Studio – defend the conclusion to a reviewer or stakeholder
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 116 – Lease Data, Systems, Controls and Audit Defence – 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

QuizAdvanced Ind AS 116 – Lease Data, Systems, Controls and Audit Defence – 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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