JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 38 – Revaluation, Derecognition and Digital or Software Expenditure

Apply Revaluation, Derecognition and Digital or Software Expenditure. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS38-I03Intermediate

Course director: Venkata Subramani Ramachandra

3 hrFull study estimate

Full study estimate: 3 hr

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.

Active-market revaluation

LessonActive-market revaluation
VideoActive-market revaluation: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Revaluation surplus

LessonRevaluation surplus
VideoRevaluation surplus: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Disposal and retirement

LessonDisposal and retirement
VideoDisposal and retirement: visual explainer
QuizLesson 3 Knowledge Check

Website costs

LessonWebsite costs
VideoWebsite costs: visual explainer
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Software development and cloud-computing arrangements

LessonSoftware development and cloud-computing arrangements
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 38 – Revaluation, Derecognition and Digital or Software Expenditure

LessonDecision framework for Applying Ind AS 38 – Revaluation, Derecognition and Digital or Software Expenditure
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 38 – Revaluation, Derecognition and Digital or Software Expenditure – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 38 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 38 – Revaluation, Derecognition and Digital or Software Expenditure – 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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