A detailed discussion of the principles of
IFRS 11 Joint Arrangements

  • Presenter: Anton van Wyk CA(SA)
  • Level: Advanced
  • Study time: 2 hours 30 minutes
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Course overview

Are joint ventures proportionately consolidated or equity accounted in terms of the latest pronouncements? IFRS 11 Joint Arrangements, which superseded IAS 31 Interests in Joint Ventures, is a very interesting financial reporting standard that provides the latest accounting recognition, measurement, presentation, and disclosure requirements relating to joint arrangements. Joint arrangements can be classified between joint ventures and joint operations, each being accounted for differently. In this short course presented by Anton van Wyk CA(SA), the first section is allocated to a brief revision of the determination of “control”, as per the requirements of IFRS 10 Consolidated Annual Financial Statements¸ as control forms a vital ingredient to the concept of “joint control” as defined in IFRS 11. The classification of the joint arrangement is thus considered in detail, with a consequential focus on the accounting recognition and measurement of joint operations and joint arrangements in terms of the requirements of IFRS 11. An interesting on-demand short course to bring you up to speed on the topic of joint arrangements. 

By completing this learning activity with CPD Campus, you will be developing the following key competencies and skills:


Main competency grouping: Professional values and attitudes 

Sub-competency grouping: Lifelong learning

Specific competency: Inquisitiveness

 

Main competency grouping: Enabling and future competencies

Sub-competency grouping: Business acumen

Specific competency: Business internal environment

 

Sub-competency grouping: Decision-making acumen

Specific competency: Critical thinking

Specific competency: Judgement

Specific competency: Problem-solving

 

Main competency grouping: Technical competencies

Sub-competency grouping: Stewardship of capitals: Business process and risk management

Specific competency: New developments and protocols knowledge

Specific competency: Reporting fundamentals

 

Sub-competency grouping: Decision-making to increase, decrease or transform capitals

Specific competency: Drawing conclusions

 

Sub-competency grouping: Reporting on value creation

Specific competency: Providing advice

What's included?

  • 1 On-demand short course
  • Slides
  • 1 Certificate

Deep delve into IAS 38

Link with SAICA Competency Framework

  • Main competency grouping: Professional values and attitudes
  • Sub-competency grouping: Lifelong learning
  • Specific competency: Inquisitiveness

  • Main competency grouping: Enabling and future competencies
  • Sub-competency grouping: Business acumen
  • Specific competency: Business internal environment

  • Sub-competency grouping: Decision-making acumen
  • Specific competency: Critical thinking
  • Specific competency: Judgement
  • Specific competency: Problem-solving

  • Main competency grouping: Technical competencies
  • Sub-competency grouping: Stewardship of capitals: Business process and risk management
  • Specific competency: New developments and protocols knowledge
  • Specific competency: Reporting fundamentals

  • Sub-competency grouping: Decision-making to increase, decrease or transform capitals 
  • Specific competency: Drawing conclusions
  • Sub-competency grouping: Reporting on value creation
  • Specific competency: Providing advice