JUMOQ Learning · Assets, Impairment & Leases

Advanced Ind AS 16 – Capitalisation Judgement, Asset Registers and Audit Defence

Evaluate and defend complex conclusions in Capitalisation Judgement, Asset Registers and Audit Defence. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS16-A01Advanced

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.

Course orientation

VideoJudgement, Governance and Audit Defence under Ind AS
VideoInd AS 16 Architecture and Learning Path

Unit of account and component boundaries

LessonUnit of account and component boundaries
VideoUnit of account and component boundaries: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Useful-life governance

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

Capital versus repair controls

LessonCapital versus repair controls
QuizLesson 3 Knowledge Check

Physical verification and asset-register integrity

LessonPhysical verification and asset-register integrity
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Evidence for revaluation and impairment interfaces

LessonEvidence for revaluation and impairment interfaces
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceAdvanced Ind AS 16 – Capitalisation Judgement, Asset Registers and Audit Defence – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 16 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 16 Disclosure, Control and Evidence Checklist
Downloadable resourceInd AS Research, Judgement and Documentation Guide

Final Assessment

QuizAdvanced Ind AS 16 – Capitalisation Judgement, Asset Registers 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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