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

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1.5 Credits

The purpose of this course is to familiarize you with the guidance in IAS 28, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.


  • Determine whether an investment qualifies as an associate or a joint venture.
  • Determine the appropriate accounting for associates and joint ventures.
  • Understand the principles for reporting by entities that have an interest in arrangements that are controlled jointly with one or more other entities (that is, joint arrangements).
  • Determine the type of joint arrangement in which an entity is involved by assessing the entity’s rights and obligations.
  • Determine how to account for an entity’s rights and obligations in accordance with the type of joint arrangement.

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