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Topic 3 - Financial Reporting and Analysis
Module 1- Intercorporate Investments
0:00 Introduction and Learning Outcome Statements
3:43 LOS: describe the classification, measurement, and disclosure under
International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities
39:57 LOS: distinguish between IFRS and US GAAP in the classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities
44:50 LOS: analyze how different methods used to account for intercorporate investments affect financial statements and ratios