This course provides you with the knowledge to understand and apply the accounting treatments for different investments which entities hold. You will explore many applications of these through case studies to enhance your ability to apply the standards in your organisation for accounting and reporting purposes.

Key topics:

  • Classification of investments
  • Measurement of investments
  • Changes affecting the classification of an investment
  • Disclosures relating to investments in the financial statements

This course consists of one hard copy learning manual and one online assessment.

Want to know more? Click below to view a sample of the learning manual:

Learning objectives

  • Determine the benefits of equity accounting for associates and joint arrangements
  • Understand the consolidation process for investments and the accounting impact of changing an interest in an investment
  • Decide the effects of the treatment of foreign subsidiaries
  • Apply the disclosure requirements in your accounting


This learning manual is specifically designed for finance professionals whose primary job function is financial accounting. It will also benefit those involved in:

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

365 Days