JUMOQ Learning · Assets, Impairment & Leases

Applying Ind AS 40 – Cost Model, Fair Value Information and Subsequent Measurement

Apply Cost Model, Fair Value Information and Subsequent Measurement. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS40-I01Intermediate

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.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 40 Architecture and Learning Path

Cost model under Ind AS 16 principles

LessonCost model under Ind AS 16 principles
VideoCost model under Ind AS 16 principles: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Depreciation and impairment

LessonDepreciation and impairment
VideoDepreciation and impairment: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Fair value measurement

LessonFair value measurement
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Inability to measure reliably

LessonInability to measure reliably
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Required fair value disclosures

LessonRequired fair value disclosures
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 40 – Cost Model, Fair Value Information and Subsequent Measurement

LessonDecision framework for Applying Ind AS 40 – Cost Model, Fair Value Information and Subsequent Measurement
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 40 – Cost Model, Fair Value Information and Subsequent Measurement – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 40 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 40 – Cost Model, Fair Value Information and Subsequent Measurement – 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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