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IFRS: Investments in Associates and Joint Ventures (IAS 28, IAS 31, IFRS 11)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. 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 IAS 31 Interests in Joint Ventures and IFRS 11, Joint Arrangements. IFRS 11 replaces IAS 31; we will cover both in this course. IFRS 11 is required as of January 2013.

Objective:

  • Determine whether their investment qualifies as an associate
  • Determine the IFRS-appropriate accounting for associates
  • Recall the principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (i.e. 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
International Accounting Products
IFRS: Investments in Associates and Joint Ventures (IAS 28, IAS 31, 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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