CERTYNEX IFRS ACADEMY

For which interests does IFRS 12 require the name, nature of the relationship, principal place of business, ownership held, measurement method and summarised financial information?

For all joint arrangements and all associates, whatever their relative importance to the entity.

For the entity in which the interest is highest, the others being left out of the detailed information.

For each material joint arrangement and associate.

For material subsidiaries, and for joint arrangements and associates falling under IFRS 11 and IAS 28.