Accounting Standards
IAS 28 - Investments in Associates and Joint Ventures
Equity Method Accounting for Associates and Joint Ventures Under IAS 28
1 CPD credit on completion
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About This Course
Course Information
The learning outcomes from this accounting standards CPD course include: Understanding the definitions Application of an associate in financial statements Dealing with associate losses
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Definitions (video)
- Definitions (quiz)
- Treatment of an Associate in Financial Statements (video)
- Treatment of an Associate in Financial Statements (quiz)
- Trading with Associates (video)
- Trading with Associates (quiz)
What You Will Learn
- Define an associate and explain how significant influence is determined, including the rebuttable presumption at 20% or more of voting power
- Describe the equity method of accounting and explain how the investment is initially recognised and subsequently adjusted for the investor's share of profit or loss
- Explain how trading between an investor and an associate affects the consolidated financial statements, including upstream and downstream transactions
- Distinguish between the treatment of associates in an investor's separate financial statements and in its consolidated financial statements
- Identify when the equity method should cease to be applied, including loss of significant influence and severe long-term restrictions
Who This Course Is For
- Accountants preparing group financial statements that include associates or joint ventures
- Auditors reviewing equity-accounted investments in consolidated accounts
- Finance professionals studying for exams covering IAS 28 and group accounting
Prerequisites
- Understanding of basic group structures (parent, subsidiary, associate)
- Familiarity with consolidated financial statements and the concept of significant influence
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Course Details
CPD Credits1
CertificateYes
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