Idaho Society of CPAs

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

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements.

Objectives

  • Indicate whether an investment qualifies as an associate.
  • Recognize the appropriate accounting treatment for associates.

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