IAS 28 - Investments in Associates and Joint Ventures

Course outline:

This module builds foundational knowledge of IAS 28 - Investments in Associates and Joint Ventures.

This course covers:

• Scopes and Definitions
• What is Significant Influence
• How Does Significant Influence and Joint Control Differ from Control?
• What is the Equity Method and How is it Applied?
• Exemptions and Exclusions from Applying the Equity Method
• Loss Making Associates and Joint Ventures and Impairment Losses
• Increasing or Decreasing an Investment in an Associate or Joint Venture
• Disclosures.

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 2