Upon completion of this module you will be able to identify joint arrangements based on the IFRS 11 Joint arrangements standard, define joint control, determine the appropriate accounting method to be used in the case of joint operations and joint ventures and identify the relevant disclosure requirements. 

Topics covered in the e-learning: 

  • Objectives and scope
  • Joint control
  • Classification of joint arrangements
  • Measurement - Accounting
  • Disclosures

50 minutes
Euro 30