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In diesem Kurs gibt es 3 Module
Analyze joint arrangements, evaluate joint control, differentiate between joint operations and joint ventures, and apply appropriate accounting treatments under IFRS 11. This course enables learners to build a strong conceptual and practical understanding of how joint arrangements impact financial reporting.
Through structured modules, learners will gain the ability to interpret contractual arrangements, assess relevant activities, and determine the correct classification based on rights and obligations. The course also develops practical skills in applying accounting methods, handling transition requirements, and preparing accurate disclosures.
What makes this course unique is its integrated approach—combining conceptual clarity with real-world application using structured scenarios, progressive learning, and assessment-driven practice. By the end of the course, learners will be equipped to confidently analyze and account for joint arrangements in professional settings, making it highly valuable for accounting, finance, and audit professionals seeking to strengthen IFRS expertise.
This module introduces IFRS 11 and builds a foundational understanding of joint arrangements, focusing on the objective, scope, and core concept of joint control, enabling learners to interpret how shared control impacts financial reporting.
Das ist alles enthalten
4 Videos3 Aufgaben
Infos zu Modulinhalt anzeigen
4 Videos•Insgesamt 17 Minuten
Introduction•3 Minuten
Objective and Scope•2 Minuten
Joint Arrangement•5 Minuten
Joint Control•7 Minuten
3 Aufgaben•Insgesamt 50 Minuten
Foundations of Joint Arrangements•30 Minuten
Introduction to IFRS 11•10 Minuten
Understanding Joint Arrangements•10 Minuten
Joint Control and Classification
Modul 2•1 Stunde abzuschließen
Moduldetails
This module explores the mechanics of joint control and the classification of joint arrangements, enabling learners to assess relevant activities and determine whether an arrangement is a joint operation or a joint venture.
Das ist alles enthalten
4 Videos3 Aufgaben
Infos zu Modulinhalt anzeigen
4 Videos•Insgesamt 30 Minuten
Joint control Continue•7 Minuten
Relevant Activities and Types of Joint Arrangement•5 Minuten
Determine Types•11 Minuten
Examples•7 Minuten
3 Aufgaben•Insgesamt 50 Minuten
Joint Control and Classification•30 Minuten
Deep Dive into Joint Control•10 Minuten
Determining Types of Arrangements•10 Minuten
Accounting, Transition, and Disclosure
Modul 3•2 Stunden abzuschließen
Moduldetails
This module focuses on accounting treatments for joint arrangements, transition requirements, and disclosure practices, equipping learners to apply IFRS 11 principles in real-world financial reporting scenarios.
Das ist alles enthalten
5 Videos3 Aufgaben
Infos zu Modulinhalt anzeigen
5 Videos•Insgesamt 30 Minuten
Joint Arrangement Accounting•6 Minuten
Joint Arrangement Accounting Continue•7 Minuten
Transition•7 Minuten
Transition Continue•6 Minuten
Disclosures•5 Minuten
3 Aufgaben•Insgesamt 50 Minuten
Accounting, Transition, and Disclosure•30 Minuten
Accounting for Joint Arrangements•10 Minuten
Transition and Disclosure Requirements•10 Minuten
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