JUMOQ Learning · Assets, Impairment & Leases

Advanced Ind AS 116 – Subleases, Business Combinations and Complex Arrangements

Evaluate and defend complex conclusions in Subleases, Business Combinations and Complex Arrangements. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS116-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 10 minFull study estimate

Full study estimate: 3 hr 10 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.

Intermediate-Lessor Classification

LessonIntermediate-Lessor Classification
VideoSubleases, Acquired Leases and Portfolio Accounting
QuizKnowledge check — Intermediate-Lessor Classification
Decision MissionDecision Mission – choose and justify the accounting pathway

Head Lease And Sublease

LessonHead Lease And Sublease
QuizKnowledge check — Head Lease And Sublease
Case QuestCase Quest – investigate the evidence and reach a conclusion

Leases Acquired In Business Combinations

LessonLeases Acquired In Business Combinations
QuizKnowledge check — Leases Acquired In Business Combinations

Portfolio Application

LessonPortfolio Application
QuizKnowledge check — Portfolio Application
Practice LabPractice Lab – complete the applied accounting workflow

Embedded Leases And Multiple Components

LessonEmbedded Leases And Multiple Components
QuizKnowledge check — Embedded Leases And Multiple Components
Roleplay StudioRoleplay Studio – defend the conclusion to a reviewer or stakeholder
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 116 – Subleases, Business Combinations and Complex Arrangements – 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 – Subleases, Business Combinations and Complex Arrangements – 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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