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IFRS 12Disclosure of Interests in Other Entities

IFRS 12Chapter 7Lesson 1

Who decides what: IFRS 10, IFRS 11, IAS 28 and IFRS 12

Step 1 of 4Learning objectives

Go deeper+2 deeper insights · +1 example · +1 point of attention

Classify first, disclose afterwards: IFRS 10, IFRS 11 and IAS 28 say how to characterise and account for an interest, IFRS 12 says how to explain it. The 2022 post-implementation review is context, not a rule.

30 minNot started

Learning objectives

  • Distinguish what falls under IFRS 10 (control) and IFRS 12 (disclosure) in a group case.
  • Distinguish what falls under IFRS 11 and IAS 28 and what falls under IFRS 12 for a joint arrangement.
  • Explain the scope of the 2022 post-implementation review conclusion.

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