SIC-12 Consolidation—Special Purpose Entities

GPTKB entity

Statements (17)
Predicate Object
gptkbp:instanceOf International Financial Reporting Standard Interpretation
gptkbp:appliesTo Entities preparing financial statements under IFRS
gptkbp:category Accounting standard interpretation
https://www.w3.org/2000/01/rdf-schema#label SIC-12 Consolidation—Special Purpose Entities
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gptkbp:status Withdrawn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gptkbp:withdrawn January 1, 2013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 6