Dates and location
Hours
Dates and location
Hours
Description
IAS 28: Investments in Associates and Joint Ventures introduces the accounting requirements for investments where an entity exercises significant influence or joint control. The course examines how these investments differ from both subsidiaries and passive investments and explains the rationale behind the equity method of accounting.
Participants will learn how to identify associates and joint ventures, apply the equity method, and account for ownership changes, profits, losses, dividends, and impairment. Practical examples demonstrate how IAS 28 is applied in real-world reporting environments.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Identify associates and joint ventures.
- Apply the equity method correctly.
- Perform initial and subsequent measurement.
- Account for ownership changes and impairment.
- Interpret financial statements containing equity-accounted investments.
Who Will Benefit
This course is designed for professionals involved in group accounting, financial reporting, and investment accounting. It is particularly relevant for group accountants, financial reporting specialists, corporate finance professionals, auditors, and finance leaders seeking to strengthen their understanding of accounting for investments and enhance the quality and accuracy of financial reporting and analysis.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.