Investment in Associates and Joint Ventures (IAS 28) and Joint Arrangements (IFRS 11)

Format

Course - Online

Duration

Addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

Learning outcomes

• Indicate whether an investment qualifies as an associate.
• Recognize the appropriate accounting treatment for associates.

£19.00 (CIMA members only)

£25.00

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Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This course addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements, including the following:

• Significant influence • Equity-method accounting scope and exceptions from scope • Fair value adjustments to equity-method investments • Impairment considerations • Financial statement effects of consolidation • Differences between a joint operation and a joint venture

This course includes interactive learning elements and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	None
Duration:	1h
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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