IFRS 12Disclosure of Interests in Other Entities

Workpapers

Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.

How a mission works

Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.

1Objective
2Data
3Documents
4Analysis
5Calculation
6Entries
7Judgment
8Conclusion
9References

L1Foundation(2)

Foundation
Checklist of the scope, the level of detail and the significant judgments: control, joint control, significant influence and investment entity
Noral — votes cast
Objective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · Situation 1 of 2
≈ 60 min
Foundation
Checklist of the scope, the level of detail and the significant judgments: control, joint control, significant influence and investment entity
Pestel — 18% of the voting rights
Objective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · Situation 2 of 2
≈ 60 min

L2Intermediate(1)

Intermediate
Disclosures on subsidiaries: material non-controlling interests, summarised information, restrictions, changes in ownership and loss of control
Subsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associates
≈ 75 min

L3Advanced(5)

Advanced
Disclosures on subsidiaries: material non-controlling interests, summarised information, restrictions, changes in ownership and loss of control
Dorval — purchase from third parties
Change in ownership without loss of control and loss of control: table of the effects on equity, gain attributable to the remeasurement, consolidated structured entity and interest held for sale · Situation 1 of 2
≈ 75 min
Advanced
Disclosures on subsidiaries: material non-controlling interests, summarised information, restrictions, changes in ownership and loss of control
Ebrel — loss of control
Change in ownership without loss of control and loss of control: table of the effects on equity, gain attributable to the remeasurement, consolidated structured entity and interest held for sale · Situation 2 of 2
≈ 75 min
Advanced
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Marlen — summarised information
Material associate and joint venture: individual summarised information, reconciliation to the carrying amount, unrecognised share of losses, commitments and interaction with IFRS 11 and IAS 28 · Situation 1 of 3
≈ 90 min
Advanced
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Tosca — summarised information
Material associate and joint venture: individual summarised information, reconciliation to the carrying amount, unrecognised share of losses, commitments and interaction with IFRS 11 and IAS 28 · Situation 2 of 3
≈ 90 min
Advanced
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Valdec — unrecognised losses
Material associate and joint venture: individual summarised information, reconciliation to the carrying amount, unrecognised share of losses, commitments and interaction with IFRS 11 and IAS 28 · Situation 3 of 3
≈ 90 min

L4Expert(7)

Expert
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Unconsolidated structured entities, sponsor and investment entity: judgments, disclosures on unconsolidated subsidiaries, support and exemptions
≈ 90 min
Expert
Checklist of the scope, the level of detail and the significant judgments: control, joint control, significant influence and investment entity
Tolmer — votes cast
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12) · Situation 1 of 2
≈ 60 min
Expert
Checklist of the scope, the level of detail and the significant judgments: control, joint control, significant influence and investment entity
Hanel — 16% of the voting rights
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12) · Situation 2 of 2
≈ 60 min
Expert
Disclosures on subsidiaries: material non-controlling interests, summarised information, restrictions, changes in ownership and loss of control
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12)
≈ 75 min
Expert
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Arvel — summarised information
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12) · Situation 1 of 3
≈ 90 min
Expert
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Nolet — unrecognised losses
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12) · Situation 2 of 3
≈ 90 min
Expert
Disclosures on joint arrangements, associates and unconsolidated structured entities: summarised information, reconciliation to the carrying amount, unrecognised losses, commitments and structured entities
Orchis and Pyrel structured entities
Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12) · Situation 3 of 3
≈ 90 min