JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 23 – Commencement, Suspension, Cessation and Foreign-exchange Differences

Apply Commencement, Suspension, Cessation and Foreign-exchange Differences. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS23-I02Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 5 minFull study estimate

Full study estimate: 3 hr 5 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.

Activities necessary to prepare asset

LessonActivities necessary to prepare asset
VideoActivities necessary to prepare asset: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Active development

LessonActive development
VideoActive development: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Extended interruption

LessonExtended interruption
VideoExtended interruption: visual explainer
QuizLesson 3 Knowledge Check

Substantial completion in parts

LessonSubstantial completion in parts
VideoSubstantial completion in parts: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Eligible foreign-exchange differences and disclosure

LessonEligible foreign-exchange differences and disclosure
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 23 – Commencement, Suspension, Cessation and Foreign-exchange Differences

LessonDecision framework for Applying Ind AS 23 – Commencement, Suspension, Cessation and Foreign-exchange Differences
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 23 – Commencement, Suspension, Cessation and Foreign-exchange Differences – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 23 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 23 – Commencement, Suspension, Cessation and Foreign-exchange Differences – 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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