JUMOQ Learning · Assets, Impairment & Leases

Ind AS 116 Foundations – Lessee Recognition and Initial Measurement

Build a practical foundation in Lessee Recognition and Initial Measurement. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS116-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 2 minFull study estimate

Full study estimate: 2 hr 2 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.

Right-Of-Use Asset

LessonRight-Of-Use Asset
VideoFrom Commencement to the First Lease Journal
QuizKnowledge check — Right-Of-Use Asset
Decision MissionDecision Mission – choose and justify the accounting pathway

Lease Liability

LessonLease Liability
QuizKnowledge check — Lease Liability

Commencement Date

LessonCommencement Date
QuizKnowledge check — Commencement Date
Impact SimulatorImpact Simulator – test measurement and sensitivity assumptions

Lease Payments

LessonLease Payments
QuizKnowledge check — Lease Payments
Practice LabPractice Lab – complete the applied accounting workflow

Initial Direct Costs And Restoration Obligations

LessonInitial Direct Costs And Restoration Obligations
QuizKnowledge check — Initial Direct Costs And Restoration Obligations
Downloadable resourceInd AS 116 Foundations – Lessee Recognition and Initial Measurement – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 116 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 116 Foundations – Lessee Recognition and Initial 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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