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Becker Professional Education

IFRS How to Account for & Present Interests in OE other than Subsidiaries (IFRS 11, 12 and IAS 28), Pt 1

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Overview / Abstract:

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 types interests in entities other than subsidiaries and the methods used to account for such interests.
Recognize the scope, objectives and definitions of IAS 28 and IFRS 11 Joint Arrangements and the scope of Investments in Associates and Joint Ventures (IAS 28).
Recognize and apply the equity method to account for investments in associates or joint ventures in accordance with Investments in Associates and Joint Ventures (IAS 28).


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

1.50 CPE

Keywords / Search Terms

Becker Professional Education

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