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.
Objectives and scope
Joint control
Classification of joint arrangements
Measurement – Accounting
Disclosures
This e-learning course takes approximately 60 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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Training hours: 60 minutes
CPD: 1.0
Language: English
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.