Entities commonly hold investments for which they do not have control, but where they can significantly influence its operations or possess joint control. Identifying when significant influence and joint control are present and how to account for these investees can present challenges as you will learn in this course. Also, IFRS distinguishes between joint ventures and joint operations in instances where joint control is held. In this CPE eligible, eLearning course, you will also learn about how to distinguish between these two types of joint arrangements and the accounting models for each of them.
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