JUMOQ Learning · Assets, Impairment & Leases

Ind AS 36 Foundations - Recoverable Amount: Value in Use and Fair Value less Costs of Disposal

Build and apply a controlled Ind AS 36 workflow for Recoverable Amount: Value in Use and Fair Value less Costs of Disposal. The course is deliberately separated from adjacent tracks so each JUMOQ course remains focused, practical and reviewable.

INDAS36-B02Basic

Course director: Venkata Subramani Ramachandra

2 hr 3 minFull study estimate

Full study estimate: 2 hr 3 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.

The Higher-of Concept

LessonThe Higher-of Concept
VideoRecoverable Amount: Work Through Both Recovery Routes
QuizKnowledge Check - The Higher-of Concept
Decision MissionDecision Mission - choose and justify the accounting pathway

Value in Use

LessonValue in Use
QuizKnowledge Check - Value in Use

Fair Value less Costs of Disposal

LessonFair Value less Costs of Disposal
QuizKnowledge Check - Fair Value less Costs of Disposal
Impact SimulatorImpact Simulator - test measurement and sensitivity assumptions

Individual Assets versus CGUs

LessonIndividual Assets versus CGUs
QuizKnowledge Check - Individual Assets versus CGUs
Practice LabPractice Lab - complete the applied accounting workflow

Recognition Threshold

LessonRecognition Threshold
QuizKnowledge Check - Recognition Threshold
Downloadable resourceRecoverable Amount Model
Downloadable resourceInd AS 36 Standard Map, Scope and Decision Checklist

Final Assessment

QuizInd AS 36 Foundations - Recoverable Amount: Value in Use and Fair Value less Costs of Disposal - 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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