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CPE Self-Study
IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11)
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 1.5
This course covers the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

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  • Windows 7 to present

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

AICPA's IFRS Certificate Program

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

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.

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$70.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$70.00
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CREDIT INFO
CPE credits
Online
: 1.5
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
ICERT1InvASSOC
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