(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...") |
|||
| (One intermediate revision by the same user not shown) | |||
| Line 1: | Line 1: | ||
{{this}} requires an entity to disclose information that enables users of its financial statements to evaluate: | {{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 subsidiary, a joint arrangement, an associate or an unconsolidated structured entity; and | * 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. | * 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. | ||
| + | |||
{{this}} is Copyright: [https://IFRS.org IFRS Foundation] | {{this}} is Copyright: [https://IFRS.org IFRS Foundation] | ||
| Line 14: | Line 14: | ||
|sort=00012 | |sort=00012 | ||
|level=1 | |level=1 | ||
| + | |keywords=IFRS, Standard, Financial, Reporting, GAAP, Risks, Interests, Investments, Non-controlling | ||
| + | |description=IFRS 12 requires an entity to disclose information of the risks associated with its interests in other entities | ||
}} | }} | ||
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 |