To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
IFRS 11 – Joint Arrangements Webinar 2025
Date: 16th December 2025
Time: 04.00pm-06.00pm
Delivery Mode: Virtual
Overview
IFRS 11 establishes principles for financial reporting by parties to a joint arrangement. It defines how entities should account for their interest in arrangements where two or more parties jointly control the arrangement. Joint control is defined as the contractually agreed sharing of control. A binding contractual arrangement that results in two or more of parties having joint control over the investee’s relevant activities gives rise to a joint arrangement, and this is subsequently classified into one of two classifications, being either: – A joint operation, or– A joint venture. IFRS 11 classifies joint arrangements into two types: joint operations and joint ventures.
A joint operation is a joint arrangement whereby the joint controlling parties (‘joint operators’) have rights to the assets, and obligations for the liabilities relating to the arrangement.
A joint venture is a joint arrangement whereby joint controlling parties (joint venturers’) have rights to the net assets of the arrangement.
During this training we will seek to understand the standard and the requirements
Target Audience:
This webinar will be useful to all professional Accountants and those aspiring to join the profession, Internal and External Auditors, Consultants and Advisors
Continuous Professional Development Units (CPDs):
Members of ICPAK and those from reciprocating professional bodies will be awarded 2 Structured CPD Units upon successful completion of the workshop.
Financial Commitment:
The workshop charges are Kshs. 1,000. Charges will cater for the webinar fees, learning materials, and e-certificates of attendance.
Online Booking:
Registration: Delegates are reminded to note that online booking for the webinar is mandatory on https://www.icpak.com/event-registration/Online Booking We call on workshop participants to note that booking is available only online at www.icpak.com and will close one day before the training session. Delegates are reminded to note that online booking for the training is mandatory.
National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).
Further requests can be channeled to us via telephone calls on, +254 719 074 100, or via email to marketing@icpak.com
We encourage members to regularly visit our website https://www.icpak.com for update.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
