Link with IFRS 12: disclosures

Learning objectives

• Recognise that disclosures about the nature, extent and financial effects of a joint arrangement fall within IFRS 12.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Where are the disclosures about the nature, extent and financial effects of an entity's interests in joint arrangements found?L3