SIC-12 Consolidation—Special Purpose Entities
GPTKB entity
Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Financial_Reporting_Standard_Interpretation
|
| gptkbp:appliesTo |
Entities preparing financial statements under IFRS
|
| gptkbp:category |
Accounting standard interpretation
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Committee
International Financial Reporting Interpretations Committee |
| gptkbp:purpose |
Provide guidance on when a special purpose entity should be consolidated
|
| gptkbp:relatedTo |
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IAS_27_Consolidated_and_Separate_Financial_Statements |
| gptkbp:replacedBy |
gptkb:IFRS_10_Consolidated_Financial_Statements
|
| gptkbp:startDate |
July 1, 1999
|
| gptkbp:status |
Withdrawn
|
| gptkbp:subject |
Consolidation of special purpose entities
|
| gptkbp:withdrawn |
January 1, 2013
|
| gptkbp:bfsParent |
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities |
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
SIC-12 Consolidation—Special Purpose Entities
|