Entities commonly hold investments for which they do not have control, but can significantly influence its operations or possess joint control. In this CPE eligible (1.0 CPE) eLearning course, we discuss how to identify when significant influence and joint control are present as well as how to account for these investees, which can present challenges. Also, we discuss how to distinguish between joint ventures and joint operations in instances where joint control is held, along with the accounting models for each as required by IFRS 11.