Course
7 chapters · 11 lessons · about 6 h 00 min
01Joint arrangements and their definitionsNot started1 lesson0/1
02Joint controlNot started2 lessons0/2
- Not startedJoint control: contractual sharing and unanimityLesson30 min12 exercises
- Not startedVoting rules and parties without joint controlLesson30 min11 exercises
Practise this chapter
- Chapter training · 23 exercises
- Chapter 2 mini-case · intermediate
- Chapter case studyJoint arrangement without a separate vehicle: joint control, unanimity, classification as a joint operation and party without joint control · foundation
- Chapter case studyJoint arrangement with a separate vehicle: voting pattern, legal form, contractual terms, other facts and circumstances and the 2015 Committee decision · intermediate
03Classification: joint operation or joint ventureNot started3 lessons0/3
- Not startedClassifying the arrangement: rights, obligations and no separate vehicleLesson30 min11 exercises
- Not startedWith a separate vehicle: legal form and terms of the arrangementLesson35 min14 exercises
- Not startedOther facts and circumstances and Committee decisions on classificationLesson35 min8 exercises
Practise this chapter
- Chapter training · 33 exercises
- Chapter 3 mini-case · intermediate (1/2)
- Chapter 3 mini-case · expert level (2/2)
- Chapter case studyJoint arrangement without a separate vehicle: joint control, unanimity, classification as a joint operation and party without joint control · foundation
- Chapter case studyJoint arrangement with a separate vehicle: voting pattern, legal form, contractual terms, other facts and circumstances and the 2015 Committee decision · intermediate
04Accounting for joint operationsNot started3 lessons0/3
- Not startedAccounting for a joint operation: line by line, under the applicable IFRSsLesson40 min18 exercises
- Not startedTransactions with the joint operation and acquisition of interestsLesson40 min12 exercises
- Not startedThe 2019 Committee decisions: operator's liabilities and sale of outputLesson30 min12 exercises
Practise this chapter
- Chapter training · 32 exercises
- Chapter 4 mini-case · intermediate (1/2)
- Chapter 4 mini-case · advanced (2/2)
- Chapter case studyJoint arrangement without a separate vehicle: joint control, unanimity, classification as a joint operation and party without joint control · foundation
- Chapter case studyJoint operator: share of assets, liabilities, revenues and expenses, sale of output, lease liability and party without joint control · advanced
05Joint ventures and parties without joint controlNot started1 lesson0/1
06Separate financial statementsNot started1 lesson0/1
Practise this chapter
07Links with other standards and decisionsNot startedTaught in 2 lessons of other chapters
- Not startedLink with IFRS 10: loss of control and the 2016 decisionCovered in the lesson “Separate statements, links with other standards and the post-implementation review”
- Not startedLink with IAS 28: equity accounting of the joint ventureCovered in the lesson “The joint venture: equity method under IAS 28 and the party without joint control”
- Not startedLink with IFRS 12: disclosuresCovered in the lesson “Separate statements, links with other standards and the post-implementation review”
- Not startedThe post-implementation review of 2022Covered in the lesson “Separate statements, links with other standards and the post-implementation review”