IAS 28 Investments in associates and joint ventures


Upon completion of this module you will be able to identify investments that must be accounted for using the equity method under IAS 28, calculate the carrying value of the investment and share of the profit or loss of associate or joint venture applying the equity method and define disclosure requirements.

Topics covered in the e-learning:

  • Objectives and scope
  • Significant influence
  • Equity method
  • Disclosures

Further information:

  • Training hours: 50 minutes 
  • Language: English

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Contact us

Ana Cetkovic

Ana Cetkovic

PwC's Academy Coordinator, PwC Montenegro

Tel: +382 67 643 304