1 The objective of this IFRS is to require an entity to disclose information that enables users of its financial statements to evaluate:
(a) the nature of, and risks associated with, its interests in other entities; and
(b) the effects of those interests on its financial position, financial performance and cash flows.
Meeting the objective
2 To meet the objective in paragraph 1, an entity shall disclose:
(a) the significant judgements and assumptions it has made in determining:
(i) the nature of its interest in another entity or arrangement;
(ii) the type of joint arrangement in which it has an interest (paragraphs 7–9);
(iii) that it meets the definition of an investment entity, if applicable (paragraph 9A); and
(b) information about its interests in:
(i) subsidiaries (paragraphs 10–19);
(ii) joint arrangements and associates (paragraphs 20–23); and
(iii) structured entities that are not controlled by the entity (unconsolidated structured entities) (paragraphs 24–31).
3 If the
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