4115 | On Demand | Basic | Self-Study
IFRS: Investments in Associates and Joint Ventures (IAS 28) and Joint Arrangements (IFRS 11)
Friday, May 1, 2020 - Friday, April 30, 2021
The purpose of this course is to familiarize you with the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.
Identify whether an investment qualifies as an associate Recognize the appropriate accounting treatment for associates.
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
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