Share: Facebook Twitter GooglePLus LinkedIn
Activity Provided By:

Becker Professional Education

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

Access Activity

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


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

Access Activity

YouTube Google+ Pinterest Twitter LinkedIn Facebook SlideShare
RXinsider,, and our advertising partners do not endorse and do not verify the accuracy of the content in the activities presented on the website or within our mobile apps. RXinsider,, and our advertising partners are not responsible for errors, omissions, or misrepresentations contained within activities presented on the CESearchEngine website or or within our mobile apps. For complete details, please read the Terms of Service. Site Map.