CERTYNEX IFRS ACADEMY

A colleague writes: "The information on unconsolidated structured entities in paragraph 24 also applies to the structured entities that our group consolidates." What is the error in this reasoning?

It forgets that the information in paragraph 24 also covers consolidated entities, but under simplified arrangements provided by the standard.

It confuses structured entities with investment entities, to which the information in paragraph 24 applies.

It ignores that the information in paragraph 24 is reserved for sponsors, whatever interest the group holds in the entity.

It applies to consolidated structured entities information provided for interests in unconsolidated structured entities.