Two new eLearning courses – Joint arrangements (IFRS 11) and Associates (IAS 28)

We recently added two new eLearning courses to our eLearning training hub to assist you with accounting for joint arrangements (IFRS 11) and associates (IAS 28).

IFRS 11 Joint Arrangements requires a reporting entity to assess whether it jointly controls an investee. If it has joint control, the reporting entity must then classify the joint arrangement (as either a joint operation or a joint venture) so it can correctly account for the investee in its group or separate financial statements.

If a reporting entity has neither control nor joint control over an investee, IAS 28 Investments in Associates and Joint Ventures requires the entity to assess whether it has significant influence over an investee, and therefore whether it equity accounts its investment in an associate in accordance with the requirements in IAS 28.

Our suite of 19 eLearning courses provides an overview of the key aspects of the following Accounting Standards and topics. These courses are interactive and require the participant to read, listen and answer questions relating to the content. They are also designed be used as a reference when dealing with aspects of the relevant accounting standard.

Agriculture	Associates	Borrowing costs
Business combinations	Cash flow statements	Consolidated financial statements
Employee benefits	Financial instruments	First-time adoption
Income of not-for-profit entities	Impairment of assets	Inventories
Investment property	Joint arrangements	Leases
Property, plant and equipment	Related party disclosure	Revenue recognition
Share-based payment

Access our IFRS courses to enhance your knowledge

Our latest eLearning courses on joint arrangements and associates can be accessed via the BDO IFRS & Corporate Reporting Training Hub.