Relevant activities 10 App A Separate financial statements 274 Subsidiary 10

Relevant activities 10 app a separate financial

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Relevant activities 10 App A Separate financial statements 27.4 Subsidiary 10 App A Investment entity 10 App A Objective Objective of the standard is to disclose significant judgements and assumptions made in determining: 12.1-.4 the nature of an interest in an entity or arrangement; and 12.2(a)(i) that it meets the definition of an investment entity, if applicable 12.2(a)(iii) Scope This IFRS shall be applied by an entity that has an interest in any of the following: subsidiaries 12.5(a) unconsolidated structured entities 12.5(d) disclose information about unconsolidated structured entities in the separate financial statements of the entity if consolidated financial statements are not prepared 12.6(b) Disclosure Significant judgements and assumptions Disclose information about significant judgements and assumptions it has made (and changes to those judgements and assumptions) in determining: 12.7-.9 - that it has control of another entity - that the parent is an investment entity 12.7(a) 9A Examples of disclosure of significant judgements and assumptions made in determining that: 12.9 - it does not control another entity even though it holds more than half of the voting rights of the other entity 12.9(a) - it controls another entity even though it holds less than half of the voting rights of the other entity 12.9(b) - it is an agent or a principal 12.9(c); 10.58-.72
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