IFRS: Investment in Associates and Joint Ventures (IAS 28) and Joint Arrangements (IFRS 11)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements, including the following:

• Significant influence
• Equity-method accounting scope and exceptions from scope
• Fair value adjustments to equity-method investments
• Impairment considerations
• Financial statement effects of consolidation
• Differences between a joint operation and a joint venture

This course includes interactive learning elements and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Objectives

Learning Outcomes

• Indicate whether an investment qualifies as an associate.
• Recognize the appropriate accounting treatment for associates.