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 39 Financial Instruments: Recognition and Measurement / IFRS 9 Financial Instruments (part)
  • IFRS 3 Business Combinations (part)
  • IAS 24 Related Party Disclosures (part)
  • IAS 21 The Effects of Changes in Foreign Exchange Rates (part)

This course consists of one online course and one online assessment.

Learning objectives

  • 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

365 Days