Module 3: Introduction to intercorporate investments Required IFRS readings for this module IAS 28 (revised) IFRS 3 IFRS 10 Required readings from the textbook are listed with each topic. Overview Module 3 is the first of four modules in which you study the concepts, theories, and methods of accounting for intercorporate long-term investments. In addition to studying intercorporate investments, you examine the various theories of reporting business combinations and learn why IFRS requires that all business combinations be accounted for by applying the acquisitions method. When you complete these four modules (3, 4, 5, and 6), you should be able to prepare simple consolidated fina