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- IFRS 12 – Disclosure of Interests in Other Entities 0%
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Question 1 of 10
1. Question
IFRS 12 specifies __________ disclosures that an entity must provide.
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Question 2 of 10
2. Question
An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by __________.
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Question 3 of 10
3. Question
The objective of IFRS 12 is to require an entity to disclose information that enables users of its financial statements to evaluate:
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Question 4 of 10
4. Question
In order to meet the objective of IFRS 12, the entity shall disclose information about its interests in which of the following entities?
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Question 5 of 10
5. Question
To which of the following shall IFRS 12 be applied to?
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Question 6 of 10
6. Question
An entity shall disclose information about significant judgements and assumptions it has made in determining:
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Question 7 of 10
7. Question
Which consideration does not agree with requirements of IFRS 12 for an entity to determine whether it has control of or significant influence over another entity?
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Question 8 of 10
8. Question
Which of the following is not true about the disclosure of information by entities, which have interests in subsidiaries?
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Question 9 of 10
9. Question
IFRS 12 requires that the financial statements of a subsidiary used in the preparation of consolidated financial statements are as of a date or for a period that is the same as that of the consolidated financial statements.
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Question 10 of 10
10. Question
Under which of the following circumstances shall an entity disclose the profit or loss allocated to non-controlling interests of the subsidiary during the reporting period?
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