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ifrs12 100%

© IFRS Foundation A443 IFRS 12 CONTENTS from paragraph IINTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES OBJECTIVE 1 Meeting the objective 2 SCOPE 5 SIGNIFICANT JUDGEMENTS AND ASSUMPTIONS 7 INTERESTS IN SUBSIDIARIES 10 The interest that non-controlling interests have in the group’s activities and cash flows 12 The nature and extent of significant restrictions 13 Nature of the risks associated with an entity’s interests in consolidated structured entities 14 Consequences of changes in a parent’s ownership interest in a subsidiary that do not result in a loss of control 18 Consequences of losing control of a subsidiary during the reporting period 19 INTERESTS IN JOINT ARRANGEMENTS AND ASSOCIATES 20 Nature, extent and financial effects of an entity’s interests in joint arrangements and associates 21 Risks associated with an entity’s interests in joint ventures and associates 23 INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES 24 Nature of interests 26 Nature of risks 29 APPENDICES A Defined terms B Application guidance C Effective date and transition D Amendments to other IFRSs FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IFRS 12 ISSUED IN MAY 2011 BASIS FOR CONCLUSIONS ON IFRS 12 A444 © IFRS Foundation IFRS 12 International Financial Reporting Standard 12 Disclosure of Interests in Other Entities (IFRS 12) is set out in paragraphs 1–31 and Appendices A–D.


Dissertation AISSOU-BARDEY 98%

A Vector Error Correction Model for long term interest rates in Europe Ouriane Aissou, Marceau Bardey Supervised by Catherine Bruneau1 Date:


Testing Theories of American Politics 95%

Elites, Interest Groups, and Average Citizens Martin Gilens and Benjamin I.


Online Career Test 94%

Strong Interest Inventory The Strong Interest Inventory® instrument is based on the idea that individuals are more satisfied and productive when they work in jobs or at tasks that they find interesting and when they work with people whose interests are similar to their own.


Projet de 3e annee - Giraud Remi 94%

An efficient matching between the pictures generating homographies was proceeded via the SIFT and KLT point of interest estimation methods.


Sell Mineral Rights Texas 93%

Be confident that with the assistance of our brokers, your sale will be completed quickly, with your best interest in mind.


liste PME 91% ‫ ذات خبرة واسعة في مجاالت تصنيع‬Eezdee ‫تعد شركة‬ ‫وتصدير المواد الغذائية المعبأة التي تضم منتجات الزيوت‬ ‫والدهون ومنتجات األلبان والمنتجات الزراعية مثل الحبوب‬ .‫واألطعمة المعلبة ومنتجات المعبأة في زجاجات‬ Business Nature Trader Business Activity Eezdee’s areas of expertise include the processing and exporting of consumer-packed foodstuff comprising oil and fats products, dairy products, agricultural products and others, such as cereal, canned foods and bottled products Business Interest i.


Accounting-1-QuickStudy- 91%

$800 Interest income .................... ... $600 10,200 Interest expense ..............................


Can the subaltern speak 89%

The original title of this paper was "Power, Desire, Interest."1 Indeed, whatever power these meditations command may have been earned by a politically interested refusal to push to the limit the founding presuppositions of my desires, as far as they are within my grasp.


ifrs11 (1) 89%

A418 © IFRS Foundation IFRS 11 IN9 The IFRS requires a joint operator to recognise and measure the assets and liabilities (and recognise the related revenues and expenses) in relation to its interest in the arrangement in accordance with relevant IFRSs applicable to the particular assets, liabilities, revenues and expenses.


N4K brochure2 88%



Future Earth RFP for Regional Offiche 86%

SELECTION OF FUTURE EARTH OFFICES FOR AFRICA Template for Expression of Interest To be sent by email toDavid Oram, Future earth Secretariat ( subject ‘Future Earth Office for Africa’ Deadline:28 October 2015 Please comply with the word limits;


D&B M.Levy final 85%

There is of course a fiduciary responsibility for the board to act in the shareholders’ interest, and indeed a moral one, for their financing ensures the dynamism (and sometimes the survival) of the company.


131124 Internship Offer SR Brussels 83%

 Thorough understanding of and pronounced interest in the EU institutions and decisionmaking.


Changer l'IEC pour la Sacubritil-ValsartanBauer Fabrice 2019 83%

difficult situations SWITCH ACE FOR SACUBRITIL VALSARTAN PR BAUER Disclosure Statement of Financial Interest I currently have, or have had over the last two years, an affiliation or financial interests or interests of any order with a company or I receive compensation or fees or research grants with a commercial company :


article JF SR 82%

This confirms the special interest of the questionnaire in assessing the coping strategies used by family caregivers to deal with their relatives’ symptoms (e.g., delusions, hallucinations, behavior problems, anhedonia, cognitive disorders and isolation).


Lettre - comportement asperger (anglais) 82%

Aspies also have a strong interest in very specific topics, such as ants, movies, literature, languages, linguistics and so on.


Can a MS discriminate ? 82%

"public interest requirement"


Superheroes ID worksheet B 82%

AKA History Superpowers Equipment Arch enemies Weakness Love interest Catchphrase Peter Parker Bitten by a radioactive spider * Superhuman strength and reflexes * Can stick to most surfaces * Intuitive sense for danger * Able to shoot and spin webs ___________________________________ ___________________________________ ___________________________________ Mary-Jane Watson "Whoops ...


Business Terminology-QuickStudy 82%

Money owed by customers for goods or services purchased on an open account accrued interest:


Dear Prof 82%

Working by your side would therefore allow me to go deeper in the experimental approach of these fields, in which I show all my interest.


Superheroes ID worksheet A 82%

AKA History Superpowers Equipment Arch enemies Weakness Love interest Catchphrase _____________________________ _____________________________ * ____________________________ * ____________________________ * ____________________________ * ____________________________ Trusty webslingers The Green Goblin and Doctor Octopus Vulnerable to conventional weapons Mary-Jane Watson "Whoops ...


Superleague Formula- Increasingly attractive 82%

Besides, we could notice such a thing in the meagre filling rate during the first SL season, or in the lack of interest from the football fans during the presentations in stadiums of a commitment or participation in SL, which was quite regrettable.