International GAAP 2021

Chapter 13Disclosure of interestsin other entities

• 1 INTRODUCTION
• 2 OBJECTIVE AND SCOPE 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
      • 2.2.1.C Interaction of IFRS 12 and IFRS 5
    • 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 IFRS 9
• 3 DISCLOSURE OF SIGNIFICANT ESTIMATES AND JUDGEMENTS
• 4 DISCLOSURE OF INTERESTS IN SUBSIDIARIES
  • 4.1 Disclosure about the composition of the group
  • 4.2 Disclosure of interests of non-controlling interests
  • 4.3 Disclosure of the nature and extent of significant restrictions
  • 4.4 Disclosure of the nature of the risks associated with interests in consolidated structured entities
    • 4.4.1 Terms of contractual arrangements to provide financial support to consolidated structured entities
    • 4.4.2 Financial or other support to consolidated structured entities with no contractual obligation
    • 4.4.3 Financial or other support to unconsolidated structured entities which resulted in consolidation of those entities
    • 4.4.4 Current intentions to provide financial ...