icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IFRS 12: Disclosure of Interests in Other Entities Objective (paras. 1-4)Scope (paras. 5-6)Significant judgements and assumptions (paras. 7-9B)Interests in subsidiaries (paras. 10-19)Interests in unconsolidated subsidiaries (investment entities) (paras. 19A-19G)Interests in joint arrangements and associates (paras. 20-23)Interests in unconsolidated structured entities (paras. 24-31)Appendix A Defined termsAppendix B Application guidanceAppendix C Effective date and transitionAppendix D Amendments to other IFRSsApproval by the Board of IFRS 12 issued in May 2011Approval by the Board of Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) issued in June 2012Approval by the Board of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) issued in October 2012Approval by the Board of Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) issued in December 2014IFRS 12: Basis for ConclusionsIntroduction (paras. BC1-BC13)BC1-BC8Clarification 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)BC20Composition 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-BC43Nature, 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)
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 8th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

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)
PreviousNext