Identifier: 75700900

Duration: 6 hours

Subscription Period: 365 Days

Language: English

Cost: HKD 820.00



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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.


  • Identify and measure types of investments
  • Determine the relevant accounting treatment for an investment
  • Apply the equity accounting method for associates and joint arrangements
  • Consolidate investments
  • Assess the accounting impact of changing an interest in an investment
  • Identify the different disclosure requirements for subsidiaries, associates, joint arrangements, and foreign operations


This course is specifically designed for finance professionals who are involved in:

  • external reporting
  • financial management
  • accounting administration
  • management accounting
  • financial accounting