What is the objective of the IFRS 12 disclosures on interests in joint arrangements and associates?Your answerATo disclose only the investor's share of the profit or loss of these entities.BTo justify the choice between consolidation and the equity method, without information on risks.CTo describe only the risks associated with these interests, their financial effects being shown in the primary statements alone.DTo enable users to evaluate the nature, extent and financial effects of these interests, and the nature of, and changes in, the associated risks.SubmitHint