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CPE Self-Study

IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11)

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11) Online Access Product #: 159750
    AICPA Member: $50.00
    Non-Member: $70.00

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.

Learning Objectives

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

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.