Difference between revisions of "IFRS12"

Revision as of 16:11, 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

ID	Name	Level	x
IFRS	International Financial Reporting Standards	0	IFRS
IFRS12	IFRS 12 Interests in Other Entities	1	IFRS12

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