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{{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. | ||
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|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 |