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 joint arrangements and associates (para. BC42-BC61)
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Interests in joint arrangements and associates (para. BC42-BC61)

Comparing proposed amendment...
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)
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