International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards

Chapter 15

Disclosure of interests in other entities

1 Introduction

1.1 The development of IFRS 12

1.2 Principal new disclosures introduced by IFRS 12

1.2.1 Significant judgements and assumptions

1.2.2 Disclosure of interests held by non-controlling interests

1.2.3 Disclosure of the nature and extent of significant restrictions

1.2.4 Disclosure of risks associated with interests in consolidated structured entities

1.2.5 Disclosure of changes in ownership interests that do not result in loss of control

1.2.6 Disclosure of details of material joint arrangements and associates

1.2.7 Disclosure of financial information of individually immaterial joint ventures and associates

1.2.8 Disclosure of contingent liabilities relating to joint ventures and associates

1.2.9 Disclosure of interests in unconsolidated structured entities

2 Objective, scope and effective date of IFRS 12

2.1 Objective

2.2 Scope

2.2.1 Definitions

2.2.1.A Interests in other entities

2.2.1.B Structured entities

2.2.2 Interests disclosed under IFRS 12

2.2.2.A Subsidiaries

2.2.2.B Joint arrangements

2.2.2.C Associates

2.2.2.D Unconsolidated structured entities

2.2.3 Interests not within the scope of IFRS 12

2.2.3.A Employee benefit plans

2.2.3.B Separate financial statements

2.2.3.C Interests in joint arrangements that result in neither joint control nor significant influence and are not interests in structured entities

2.2.3.D Interests in other entities accounted for in accordance with IAS 39 or IFRS 9

2.3 Effective ...