IFRS 11 – Joint Arrangements

SHORT DESCRIPTION

July2020 Explaining the provisions of IFRS 11 – Joint Arrangements

WHAT YOU WILL LEARN

By the end of this event the participant should:

  • Understand what is covered under IFRS 11;
  • Understand the difference between a joint venture and a joint operation;
  • Understand how to account for joint arrangements; and 
  • Understand measurement and recognition of assets, liabilities, expenses and revenue.  

DESCRIPTION

Joint arrangements consist of ‘joint ventures’ and ‘joint operations’. These two arrangements are accounted for differently.

Joint ventures are no longer proportionately consolidated, but, in terms of IFRS 11, rather equity accounted with reference to IAS 28. 

Master the principles for financial reporting by entities that have an interest in joint arrangements and learn how to distinguish between joint ventures and joint operations.

PRICE

The following pricing apply:
Ad hoc: R475.00
Subscription: N/A

CONTENT

Study Unit 1

Introduction to IFRS 11 – Joint Arrangements

Study Unit 2

Joint operations vs joint ventures

Study Unit 3

Rights and obligations of parties

Study Unit 4

Accounting treatment of joint arrangements

Study Unit 5

Measurement and recognition

REQUIREMENTS

There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date

PRESENTER

Anton van Wyk M.Com, CA(SA) 

Anton van Wyk is a CA(SA) and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees.

ADDITIONAL MATERIAL

By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

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