Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
entities with interests in associates
entities with interests in joint arrangements entities with interests in subsidiaries entities with interests in unconsolidated structured entities |
| gptkbp:focusesOn |
Disclosure of Interests in Other Entities
|
| gptkbp:fullName |
International Financial Reporting Standard 12
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 12
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:relatedTo |
gptkb:IFRS_10
gptkb:IFRS_11 IAS 28 |
| gptkbp:replacedBy |
IAS 27 (in part)
SIC-12 |
| gptkbp:requiresDisclosureOf |
financial effects of interests in other entities
nature of interests in other entities risks associated with interests in other entities significant judgments and assumptions |
| gptkbp:startDate |
1 January 2013
|
| gptkbp:bfsParent |
gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities
gptkb:International_Financial_Reporting_Standards |
| gptkbp:bfsLayer |
6
|