JUMOQ Learning · Assets, Impairment & Leases

Ind AS 23 Foundations – Borrowing Costs and Qualifying Assets

Build a practical foundation in Borrowing Costs and Qualifying Assets. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS23-B01Basic

Course director: Venkata Subramani Ramachandra

2 hr 15 minFull study estimate

Full study estimate: 2 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

VideoHow to Learn an Ind AS at Beginner Level
VideoInd AS 23 Architecture and Learning Path

Scope and borrowing-cost definition

LessonScope and borrowing-cost definition
VideoScope and borrowing-cost definition: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Qualifying asset assessment

LessonQualifying asset assessment
QuizLesson 2 Knowledge Check

Specific borrowings

LessonSpecific borrowings
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

General borrowings

LessonGeneral borrowings
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Recognition principle

LessonRecognition principle
QuizLesson 5 Knowledge Check
Downloadable resourceInd AS 23 Foundations – Borrowing Costs and Qualifying Assets – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 23 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 23 Foundations – Borrowing Costs and Qualifying Assets – 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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