JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 116 – Lessor Accounting: Finance and Operating Leases

Apply Lessor Accounting: Finance and Operating Leases. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS116-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 16 minFull study estimate

Full study estimate: 3 hr 16 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 Classification

LessonLease Classification
VideoLessor Accounting: Finance or Operating Lease?
QuizKnowledge check — Lease Classification
Decision MissionDecision Mission – choose and justify the accounting pathway

Net Investment In Lease

LessonNet Investment In Lease
QuizKnowledge check — Net Investment In Lease
Case QuestCase Quest – investigate the evidence and reach a conclusion

Manufacturer Or Dealer Lessor

LessonManufacturer Or Dealer Lessor
QuizKnowledge check — Manufacturer Or Dealer Lessor
Impact SimulatorImpact Simulator – test measurement and sensitivity assumptions

Operating Lease Income

LessonOperating Lease Income
QuizKnowledge check — Operating Lease Income
Practice LabPractice Lab – complete the applied accounting workflow

Modifications And Disclosures

LessonModifications And Disclosures
QuizKnowledge check — Modifications And Disclosures

Decision Framework For Applying Ind As 116 – Lessor Accounting: Finance And Operating Leases

LessonDecision Framework For Applying Ind As 116 – Lessor Accounting: Finance And Operating Leases
QuizKnowledge check — Decision Framework For Applying Ind As 116 – Lessor Accounting: Finance And Operating Leases
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 116 – Lessor Accounting: Finance and Operating Leases – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 116 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 116 – Lessor Accounting: Finance and Operating Leases – 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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