IAS 28 Investments in associates and joint ventures
Overview
Upon completion of this module you will be able to identify investments that must be accounted for using the equity method under IAS 28, calculate the carrying value of the investment and share of the profit or loss of associate or joint venture applying the equity method and define disclosure requirements.
Topics covered in the e-learning:
Objectives and scope
Significant influence
Equity method
Disclosures
This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
In case you need CPA CPE credit points, please contact us for the certificates.
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Further information:
Training hours: 50 minutes
CPD: 1.0
Language: English
- Topics: IFRS, Reporting
- Sector: Corporates
Training method: E-learning
Type: Single course
Geographic relevance: Global
This e-learning course is part of an e-learning series designed by PwC’s Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.
