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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] |
IFRS 12 Interests in Other Entities requires an entity to disclose information that enables users of its financial statements to evaluate:
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
ID | Name | Level | x |
---|---|---|---|
IFRS | International Financial Reporting Standards | 0 | IFRS |
IFRS12 | IFRS 12 Interests in Other Entities | 1 | IFRS12 |