Accounting for Investments in Associates (IAS 28) and Joint Arrangements (IFRS 11)
This course is part of a collection. Learn more & save more.
Description
Entities commonly hold investments for which they do not have control, but can significantly influence its operations or possess joint control. In this CPE eligible (1.0 CPE) eLearning course, we discuss how to identify when significant influence and joint control are present as well as how to account for these investees, which can present challenges. Also, we discuss how to distinguish between joint ventures and joint operations in instances where joint control is held, along with the accounting models for each as required by IFRS 11.
Learning objectives:
By the end of this course, you should be able to:
- Recall when an investment is within the scope of IAS 28 and how to account for investments in associates
- Recall when an investment is a joint operation or joint venture and how to account for each under IFRS 11
This course is included in the following collections:
Additional Information
| Last Updated | 11/01/2024 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
Discover how our subscription packages can extend your learning experience without stretching your budget.
Bundle
& SAVE!
Empower your team with our bundled training packages
Our tiered packages for groups of 25 or more include over 200 hours of CPE-qualified training.