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.
After completing this course, participants 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.
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