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IFRS 12Disclosure of Interests in Other Entities

IFRS 12Chapter 6Lesson 1

Investment entities: information on status, unconsolidated subsidiaries and support

Step 1 of 4Learning objectives

Go deeper+3 deeper insights · +1 example · +1 point of attention

An investment entity does not consolidate certain subsidiaries. IFRS 12 asks it to explain why it has that status, to describe its unconsolidated subsidiaries and the support it might provide.

35 minNot started

Learning objectives

  • Assess the information to provide on the investment entity status judgement and its change.
  • Identify the information to provide on the unconsolidated subsidiaries of an investment entity.
  • Assess the information on restrictions, support and the relief granted to an investment entity.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IFRS 12 — Disclosure of Interests in Other Entities

  1. 1 · Not startedObjective, scope and level of detail0 / 1 lesson
  2. 2 · Not startedSignificant judgements and assumptions0 / 1 lesson
  3. 3 · Not startedInterests in subsidiaries0 / 3 lessons
  4. 4 · Not startedInterests in joint arrangements and associates0 / 2 lessons
  5. 5 · Not startedUnconsolidated structured entities0 / 1 lesson
  6. 6 · Not startedInvestment entities0 / 1 lesson
  7. 7 · Not startedLinks with other standards and post-implementation review0 / 1 lesson