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.
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.
The following pricing apply:
Ad hoc: R475.00
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
There are no preconditions for this course.
Recorded webinar made available on a specified date
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.
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.
R 475 VAT Incl.
Additional Course Information
|Verifiable CPD Hours||2|
|Non-verifiable CPD Hours||N/A|
|Course Date||29 July, 2020|
Who should attend?
Business Accountant (SA)
Business Accountants in Practice (SA)
Tax practitioners; and