requiresForSeparateFinancialStatements
P132559
predicate
Indicates that one entity must be disclosed or reported in another entity’s separate financial statements as a necessary requirement.
All labels observed (1)
| Label | Occurrences |
|---|---|
| requiresForSeparateFinancialStatements canonical | 1 |
Description generation (PDg)
The one-sentence description above was generated by prompting gpt-5.1 with the predicate name and this instruction.
Instruction
Given a predicate that represents a relationship or action between entities, generate a one-sentence description explaining its meaning. # Instructions Focus on describing the relationship, not the entities themselves. # Response Format Begin the description with \' Indicates...\'
Input
Predicate: requiresForSeparateFinancialStatements
Generated description
Indicates that one entity must be disclosed or reported in another entity’s separate financial statements as a necessary requirement.
Sample triples (1)
| Subject | Object |
|---|---|
| IFRS 11 Joint Arrangements | Accounting for interests in joint ventures in accordance with IAS 27 or local requirements ⓘ |