This course will assist you to apply the accounting treatments for different investments which entities hold. It covers classification and measurement of investments, changes affecting the classification of an investment, and disclosures relating to investments in the financial statements.
The following accounting standards are covered:
- IFRS 10 Consolidated Financial Statements
- IFRS 11 Joint Arrangements
- IFRS 12 Disclosure of Interests in Other Entities
- IAS 27 Separate Financial Statements
- IAS 28 Investments in Associates and Joint Ventures
- IAS 9 Financial Instruments: Recognition and Measurement / IFRS 9 Financial Instruments
- IFRS 3 Business Combinations
- IAS 24 Related Party Disclosures
- IAS 21 The Effects of Changes in Foreign Exchange Rates
This course consists of one online course and one online assessment.
