JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 2 – Net Realisable Value, Write-downs and Reversals

Apply Net Realisable Value, Write-downs and Reversals. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS2-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 15 minFull study estimate

Full study estimate: 3 hr 15 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.

NRV estimation by item or group

LessonNRV estimation by item or group
VideoNRV estimation by item or group: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Firm sales contracts

LessonFirm sales contracts
VideoFirm sales contracts: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Materials and supplies

LessonMaterials and supplies
VideoMaterials and supplies: visual explainer
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Write-down recognition

LessonWrite-down recognition
VideoWrite-down recognition: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Reversal limits and disclosures

LessonReversal limits and disclosures
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 2 – Net Realisable Value, Write-downs and Reversals

LessonDecision framework for Applying Ind AS 2 – Net Realisable Value, Write-downs and Reversals
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 2 – Net Realisable Value, Write-downs and Reversals – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 2 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 2 – Net Realisable Value, Write-downs and Reversals – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…