[Demo] IFRS 12 – Disclosure of Interests in Other Entities

IFRS 12 specifies __________ disclosures that an entity must provide.

The objective of IFRS 12 is to require an entity to disclose information that enables users of its financial statements to evaluate:

An entity shall disclose information about significant judgements and assumptions it has made in determining:

__________ that, in accordance with IFRS 10, is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss shall disclose that fact.