Course
8 chapters · 10 lessons · about 6 h 25 min
01Scope and exemptionsNot started1 lesson0/1
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- Chapter training · 13 exercises
- Chapter case studySignificant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · foundation
- Chapter case studyEquity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · intermediate
02Significant influenceNot started1 lesson0/1
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- Chapter training · 19 exercises
- Chapter case studySignificant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · foundation
- Chapter case studyEquity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · intermediate
03The equity methodNot started3 lessons0/3
- Not startedInitial cost, goodwill and the bargain purchaseLesson40 min14 exercises
- Not startedThe carrying amount that moves: share of profit, of other comprehensive income and dividendsLesson40 min16 exercises
- Not startedAdjusting the share: fair value, uniform policies and reporting datesLesson40 min13 exercises
Practise this chapter
- Chapter training · 40 exercises
- Chapter 3 mini-case · intermediate
- Chapter case studySignificant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · foundation
- Chapter case studyEquity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · intermediate
04Transactions with the associateNot started1 lesson0/1
05Losses beyond the interestNot started1 lesson0/1
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- Chapter training · 16 exercises
- Chapter 5 mini-case · intermediate
- Chapter case studyEquity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · intermediate
- Chapter case studyLosses beyond the interest, long-term interests, possible liability, impairment indicators and test of the net investment as a single asset · advanced
06Impairment of the investmentNot started1 lesson0/1
07Ending the equity methodNot started1 lesson0/1
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08Boundaries with other standardsNot started1 lesson0/1
Practise this chapter
- Chapter training · 14 exercises
- Chapter case studyUpstream and downstream eliminations, losses evidencing impairment, contribution of assets and interaction with IFRS 11 joint ventures · advanced
- Chapter case studyLosses beyond the interest, long-term interests, possible liability, impairment indicators and test of the net investment as a single asset · advanced