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

Instructor: AICPA Professional Development Staff

Format

Course - Online

Level

Basic

Duration

1.5 hours

The purpose of this course is to familiarise you with the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

Learning outcomes

Learning outcomes: 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

£39.00 (CIMA members only)

£49.00

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Product information

Overview

The purpose of this course is to familiarise you with the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

Who should take this course?

Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
US-based subsidiaries of foreign parent corporations
US-based parent companies with international subsidiaries that have adopted IFRS
Public companies
Large private companies
Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study:	Accounting
Prerequisites:	Familiarity with financial reporting and accounting principles under IFRS
Programme level:	Basic
Duration:	1.5 hours
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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