JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 103 - Acquired Intangible Assets

Identify, value and govern acquired brands, customer relationships, technology, contracts and in-process research and development without double counting.

INDAS103-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 36 minFull study estimate

Full study estimate: 3 hr 36 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.

Identifiability: separability and contractual-legal rights

LessonIdentifiability: separability and contractual-legal rights
VideoAcquired Intangibles: Identify the Right, Value It and Avoid Double Counting
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and defend the Ind AS 103 route

Marketing-related intangible assets

LessonMarketing-related intangible assets
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate the acquisition evidence

Customer-related intangible assets

LessonCustomer-related intangible assets
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test acquisition assumptions and sensitivities

Technology, contract-based intangibles and in-process R&D

LessonTechnology, contract-based intangibles and in-process R&D
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the acquisition accounting workflow

Valuation methods: relief-from-royalty, MPEEM, with-and-without and cost

LessonValuation methods: relief-from-royalty, MPEEM, with-and-without and cost
QuizLesson 5 knowledge check

Useful lives, amortisation, impairment interface and double counting

LessonUseful lives, amortisation, impairment interface and double counting
QuizLesson 6 knowledge check
AssignmentApplying Ind AS 103 - Acquired Intangible Assets Technical Assignment
Downloadable resourceApplying Ind AS 103 - Acquired Intangible Assets Applied Model Pack
Downloadable resourceInd AS 103 Scope, Business Definition and Acquisition-method Map
Downloadable resourceInd AS 103 PPA, Goodwill, Disclosure and Governance Checklist

Final Assessment

QuizApplying Ind AS 103 - Acquired Intangible Assets - 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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