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
| ID | Name | Level | x | | IFRS | International Financial Reporting Standards | 0 | IFRS |
| IFRS12 | IFRS 12 Interests in Other Entities | 1 | IFRS12 |
IFRS 12 Interests in Other Entities International Financial Reporting Standards 00012 1 IFRS, Standard, Financial, Reporting, GAAP, Risks, Interests, Investments, Non-controlling IFRS 12 requires an entity to disclose information of the risks associated with its interests in other entities