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
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