IFRS: Investment in Associates and Joint Ventures (IAS 28) and Joint Arrangements (IFRS 11)
Addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.
NASBA Field of Study
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 self-study 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. Find out more.
- Indicate whether an investment qualifies as an associate.
- Recognize the appropriate accounting treatment for associates.
Group ordering for your team
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact firstname.lastname@example.org and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.