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IFRS 12, Disclosure Of Interests In Other Entities.pdf

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MessagePosté le: Mar 3 Mai - 15:47 (2016)    Sujet du message: IFRS 12, Disclosure Of Interests In Other Entities.pdf Répondre en citant

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IFRS 12, Disclosure Of Interests In Other Entities.pdf

ICAEW guidance and support Financial Reporting Faculty The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. While these resources contain useful information, please treat them with appropriate caution. Providing some of the disclosures required by IFRS 12 does not compel an entity to comply with all of the requirements of the IFRS or to also apply: IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IAS 27 Separate Financial Statements (2011) IAS 28 Investments in Associates and Joint Ventures (2011). Related Interpretations None Publications and resources IFRS in Focus Newsletter IASB issues new standard on disclosure of interests in other entities summarising the requirements of IFRS 12 (PDF 65k, May 2011) Effect analysis for IFRS 10 and IFRS 12 (link to IASB website) Summary of IFRS 12 Objective and scope The objective of IFRS 12 is to require the disclosure of information that enables users of financial statements to evaluate: [IFRS 12:1] the nature of, and risks associated with, its interests in other entities the effects of those interests on its financial position, financial performance and cash flows. DTTL (also referred to as Deloitte Global) does not provide services to clients. Early application is permitted.

Please see the full copyright and disclaimer notice. Please read our cookie notice for more information on the cookies we use and how to delete or block them. IASB publishes proposals for measuring quoted investments in subsidiaries, joint ventures and associates at fair value News alert from the IASB issued on 16 September 2014 announcing an Exposure Draft with proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36. Access from a link: If there is a link to the page you are looking for, try accessing the page from that link. View the unaccompanied IFRSs and their technical summaries View the unaccompanied IASs and their technical summaries These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions. IFRS 12: Example disclosures for interests in unconsolidated structured entities Guide from Ernst & Young, published in March 2013, with illustrative examples. IASB completes improvements to accounting requirements for off balance sheet activities and joint arrangements Press release from the IASB, issued on 12 May 2011, announcing the issue of new accounting standards IFRS 10, IFRS 11 and IFRS 12. Contact us Advisory helplines and services Complaints and public hearings International offices UK offices Events Events CPD courses Information services Library Guide to services Company research Historical resources Library collection Library search Legal Cookies Terms and conditions Website and email privacy policy Reproducing ICAEW content +44 (0)1908 248 250 contactusicaew.com icaewuk ICAEW 2016Business with confidence . Skip to content . Where an entity is an investment entity, IFRS 12 requires additional disclosure, including: the fact the entity is an investment entity [IFRS 12:19A] information about significant judgements and assumptions it has made in determining that it is an investment entity, and specifically where the entity does not have one or more of the 'typical characteristics' of an investment entity [IFRS 12:9A] details of subsidiaries that have not been consolidated (name, place of business, ownership interests held) [IFRS 12:19B] details of the relationship and certain transactions between the investment entity and the subsidiary (e.g.

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