About this E-Learning Course

This course provides an overview of how a reporting entity should assess whether it has significant influence over an investee, and therefore whether it accounts for the investee as an associate in accordance with the requirements in IAS 28 Investments in Associates and Joint Ventures.

The topics included in this course are as follows:

  • Overview and scope of IAS 28

  • What is an associate?

  • Does the investor have significant influence over the investee?

  • This course does not provide information on the mechanics of how to equity account the investment in the financial statements of the investor.

Course curriculum

  • 1


    • Welcome!

    • Associates

How this course can help your business

Significant judgement may be required for an investor to determine if it has significant influence over an investee and should therefore account for the investee as an associate. This is often the case when the investor holds slightly less than 20% of the voting rights in the investee, or more than 20% of the voting rights, but does not have any influence over the decisions of the investee. This course uses simple examples to illustrate the principles for determining whether an investor has significant influence over an investee.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).