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