CERTYNEX IFRS ACADEMY

What information does IFRS 12 require for a material joint venture or associate? More than one answer is possible.

The measurement method for the interest, that is, the equity method or fair value.

The detailed remuneration of the joint venture's or associate's executives for the period.

Summarised financial information about the entity, and its quoted fair value where applicable.

The entity's forecast budget for the next three years, prepared by its management.

The name, the nature of the relationship, the principal place of business and the ownership held.