Deloitte e-learning — IAS 28
This Deloitte e-learning module provides training in the background, scope and principles under IAS 28 Investments in Associates and Joint Ventures (2011), and the application of this Standard. The module also incorporates amendments to IAS 28 issued in October 2017.
Topics covered include the identification of an investee's status as a subsidiary, associate, joint venture or passive investment, the application of the equity method, and accounting for investments in associates in consolidated financial statements.
The e-learning module can be accessed here.