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Withdrawn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gptkbp:withdrawn |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
|