Exercises
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What IFRS 12 is for: objective, scope and level of detail
Chapter 1 · Objective, scope and level of detail · 13 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective, scope and level of detail13 exercises
- 02Significant judgements and assumptions22 exercises
- 03Interests in subsidiaries36 exercises
- 04Interests in joint arrangements and associates22 exercises
- 05Unconsolidated structured entities12 exercises
- 06Investment entities6 exercises
- 07Links with other standards and post-implementation review6 exercises
Target a conceptThe exercises of a single concept.
- Objective and scopeFragile7 exercises
- Interests held for saleFragile3 exercises
- Level of detail and aggregationFragile3 exercises
- Significant judgements and assumptionsFragile9 exercises
- When facts changeFragile4 exercises
- Examples of significant judgementsFragile6 exercises
- Investment entity statusFragile4 exercises
- Group compositionFragile7 exercises
- Material non-controlling interestsFragile9 exercises
- Summarised information on subsidiariesFragile5 exercises
- Significant restrictionsFragile5 exercises
- Risks of consolidated structured entitiesFragile3 exercises
- Changes in ownership without loss of controlFragile6 exercises
- Loss of controlFragile6 exercises
- Material joint arrangements and associatesFragile6 exercises
- Summarised information, entity by entityFragile5 exercises
- Reconciliation to the carrying amountFragile5 exercises
- Unrecognised losses and restrictionsFragile4 exercises
- Commitments and contingent liabilitiesFragile4 exercises
- Definition of a structured entityFragile6 exercises
- Objective of the unconsolidated entity disclosuresFragile5 exercises
- Past involvement of a sponsorFragile3 exercises
- Unconsolidated subsidiariesFragile5 exercises
- Restrictions, support and reliefFragile4 exercises
- The division of roles with IFRS 10Fragile4 exercises
- The division of roles with IFRS 11 and IAS 28Fragile4 exercises
- The 2022 post-implementation reviewFragile1 exercise
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