About this Seminar

This course will provide you with an introduction to joint arrangements, joint operations and joint ventures; and the different accounting requirements that apply to each category under IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and Joint Ventures. Upon completion of the course you should understand:

  • The types of arrangements to which IFRS 11 applies

  • The key features of a joint arrangement, joint operation and joint venture

  • What is joint control and why is it relevant to joint arrangements

  • How to distinguish between joint operations and joint ventures

  • How to account for each type of joint arrangement.

How this seminar can help your business

Many entities hold significant decision-making capacities in arrangements that do not provide them with either control or significant influence over the arrangements as defined in International Financial Reporting Standards or Australian Accounting Standards. Subject to the decision-making capacities the investor has, these investments could be accounted for in a number of different ways. This course will help you to understand the key features of a joint arrangement as well as how to account for interests in joint arrangements.

Meet your course instructors

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).

IFRS Instructor

Dean Ardern

Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.