JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 16 – Subsequent Expenditure, Major Inspections and Derecognition

Apply Subsequent Expenditure, Major Inspections and Derecognition. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS16-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 7 minFull study estimate

Full study estimate: 3 hr 7 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

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 16 Architecture and Learning Path

Day-to-day servicing

LessonDay-to-day servicing
VideoDay-to-day servicing: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Replacements and major inspections

LessonReplacements and major inspections
VideoReplacements and major inspections: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Derecognition of replaced parts

LessonDerecognition of replaced parts
QuizLesson 3 Knowledge Check

Disposal gains and losses

LessonDisposal gains and losses
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Compensation for impaired or lost assets

LessonCompensation for impaired or lost assets
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 16 – Subsequent Expenditure, Major Inspections and Derecognition

LessonDecision framework for Applying Ind AS 16 – Subsequent Expenditure, Major Inspections and Derecognition
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 16 – Subsequent Expenditure, Major Inspections and Derecognition – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 16 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 16 – Subsequent Expenditure, Major Inspections and Derecognition – 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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