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IFRS12

Difference between revisions of "IFRS12"

(Created page with "{{this}} requires an entity to disclose information that enables users of its financial statements to evaluate: * The nature of, and risks associated with, its interests in a...")
 
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* The effects of those interests on its financial position, financial performance and cash flows.
 
* The effects of those interests on its financial position, financial performance and cash flows.
 
{{this}} includes disclosures for a subsidiary with a material non-controlling interest.
 
{{this}} includes disclosures for a subsidiary with a material non-controlling interest.
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{{this}} is Copyright: [https://IFRS.org IFRS Foundation]
 
{{this}} is Copyright: [https://IFRS.org IFRS Foundation]

Revision as of 16:12, 19 August 2020

IFRS 12 Interests in Other Entities requires an entity to disclose information that enables users of its financial statements to evaluate:

  • The nature of, and risks associated with, its interests in a subsidiary, a joint arrangement, an associate or an unconsolidated structured entity; and
  • The effects of those interests on its financial position, financial performance and cash flows.

IFRS 12 Interests in Other Entities includes disclosures for a subsidiary with a material non-controlling interest.


IFRS 12 Interests in Other Entities is Copyright: IFRS Foundation

Hierarchy

IDNameLevelx
IFRSInternational Financial Reporting Standards0IFRS
IFRS12IFRS 12 Interests in Other Entities1IFRS12
IFRS 12 Interests in Other Entities International Financial Reporting Standards 00012 1 {{{keywords}}} {{{description}}}