JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 23 – Capitalisation Rates, Expenditure and Investment Income

Apply Capitalisation Rates, Expenditure and Investment Income. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS23-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 19 minFull study estimate

Full study estimate: 3 hr 19 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 23 Architecture and Learning Path

Capitalisation of specific borrowing costs

LessonCapitalisation of specific borrowing costs
VideoCapitalisation of specific borrowing costs: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Weighted-average general rate

LessonWeighted-average general rate
VideoWeighted-average general rate: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Expenditures on qualifying assets

LessonExpenditures on qualifying assets
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Temporary investment income

LessonTemporary investment income
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Group borrowings and currency considerations

LessonGroup borrowings and currency considerations
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 23 – Capitalisation Rates, Expenditure and Investment Income

LessonDecision framework for Applying Ind AS 23 – Capitalisation Rates, Expenditure and Investment Income
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 23 – Capitalisation Rates, Expenditure and Investment Income – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 23 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 23 – Capitalisation Rates, Expenditure and Investment Income – 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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