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

Publisher: AICPA
Availability: Online Access
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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.

This course covers the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

Objective:
After completing this course, participants will be able to:

  • Determine whether their investment qualifies as an associate or a joint venture.
  • Determine the IFRS-appropriate accounting for associates and joint ventures.
  • Recall the principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (that is, joint arrangements).
  • Determine the type of joint arrangement in which they are involved by assessing its rights and obligations.
  • Determine how to account for those rights and obligations in accordance with that type of joint arrangement.

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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11)
IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11)
CPE On-Demand
Product# 159750
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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