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.