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