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 unconsolidated structured entities (paras. BC62-BC114)
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Interests in unconsolidated structured entities (paras. BC62-BC114)

Comparing proposed amendment...
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)
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