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  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 12: Disclosure of Interests in Other Entities 
  2. IFRS 12: Basis for Conclusions
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IFRS 12: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC13)
BC1-BC8
Clarification of the scope of the Standard (amendments issued in December 2016) (paras. BC8A-BC8I)
The structure of IFRS 12 and the Board's deliberations (paras. BC9-BC13)
Significant judgements and assumptions (paras. BC14-BC19)
Interests in subsidiaries (paras. BC20-BC41)
BC20
Composition of the group and non-controlling interests (paras. BC21-BC29)
Restrictions on assets and liabilities (paras. BC30-BC33)
Risks associated with an entity's interests in consolidated structured entities (paras. BC34-BC36)
Changes in ownership interests in subsidiaries (paras. BC37-BC40)
Loss of control (para. BC41)
Interests in joint arrangements and associates (para. BC42-BC61)
BC42-BC43
Nature, extent and financial effects of interests in joint arrangements and associates (paras. BC44-BC46)
Summarised financial information (paras. BC47-BC52)
Commitments (paras. BC53-BC56)
Contingent liabilities (paras. BC57-BC58)
Disclosure requirements for venture capital organisations, mutual funds, unit trusts or similar entities that have an interest in a joint venture or associate (paras. BC59-BC60)
Fair value of investments in joint ventures for which there are published price quotations (para. BC61)
Investment entities (paras. BC61A-BC61I)
Interests in unconsolidated structured entities (paras. BC62-BC114)
The need for the disclosure requirements (paras. BC62-BC77)
The scope of the risk disclosures (paras. BC78-BC85)
Nature of interest (paras. BC86-BC91)
Nature of risks (paras. BC92-BC114)
Effective date and transition (paras. BC115-BC119C)
Summary of main changes from ED 9 and ED 10 (para. BC120)
Convergence with US GAAP (para. BC121-BC122)
Cost-benefit considerations (paras. BC123-BC128)
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