Welcome to the IAS 28 Investments in Associates and Joint Ventures (2018) e-learning module

This module covers the background, scope and principles under IAS 28 Investments in Associates and Joint Ventures and the application of this Standard. The module incorporates amendments to IAS 28 issued in October 2017. By completion of this module, you will be able to:

  • Define significance influence and determine how it affects the assessment of classifying an investee as a subsidiary, an associate, a joint venture, or a passive investment
  • Apply the equity method of accounting to associates and joint ventures in the consolidated financial statement of an investor

The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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