1. Accounting, Auditing, Actuarial
  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
  3. Interests in subsidiaries (paras. BC20-BC41)
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Interests in subsidiaries (paras. BC20-BC41)

Comparing proposed amendment...
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)
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