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Becker Professional Education

IFRS How to Account for & Present Interests in Other Entities other than Subsidiaries (IFRS 11, 12 & IAS 28), Pt 2

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Overview / Abstract:

In this second part you will review how the continued globalization of accounting financial standards has significantly altered the landscape surrounding the accounting and reporting for Interest in Other Entities Other Than Subsidiaries. Compliance requires a sound understanding of theoretical knowledge supported by relevant hands-on experience. At the conclusion of this session you will be able to:

Recognize the objective and scope of IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, and IAS 28.
Define the technical term "Joint Arrangements" in accordance with IFRS 11, recognize examples of joint arrangements and recognize how to determine joint control
Recognize the accounting for interests in joint arrangements in an entity's separate financial statements as required in IFRS 11
Recognize the disclosure requirements for interests in joint arrangements and associates and unconsolidated structured entities as given in IFRS 12 Disclosure of Interests in Other Entities

Expiration

Aug 18, 2020

Discipline(s)

Accounting , Financial Advisor CE

Format

Online

Cost

79.00

Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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