IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11)
AICPA's IFRS Certificate Program
This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.
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.
Upon completion of this course, you will be able to:
- Determine whether an investment qualifies as an associate or a joint venture
- Determine the appropriate accounting for associates and joint ventures
- Understand the principles for reporting by entities that have an interest in arrangements that are controlled jointly with one or more other entities (that is, joint arrangements)
- Determine the type of joint arrangement in which an entity is involved by assessing the entity's rights and obligations
- Determine how to account for an entity's rights and obligations in accordance with the type of joint arrangement
Advance Preparation: None
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