IFRS 12 Disclosure of Interests in Other Entities
GPTKB entity
Statements (25)
| 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:category |
accounting standard
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 12 Disclosure of Interests in Other Entities
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:purpose |
to require disclosure of information that enables users of financial statements to evaluate the nature of, and risks associated with, interests in other entities
to require disclosure of the effects of those interests on the entity’s financial position, financial performance and cash flows |
| gptkbp:replacedBy |
gptkb:IAS_27_Consolidated_and_Separate_Financial_Statements
gptkb:IAS_28_Investments_in_Associates gptkb:SIC-12_Consolidation—Special_Purpose_Entities |
| gptkbp:requiresDisclosureOf |
significant judgments and assumptions in determining the nature of interests in other entities
interests in associates interests in joint arrangements interests in subsidiaries interests in unconsolidated structured entities |
| gptkbp:standardNumber |
gptkb:IFRS_12
|
| gptkbp:startDate |
1 January 2013
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-12-disclosure-of-interests-in-other-entities/
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|