PKF Update 3 - Disclosure of Interest in Other Entities

IFRS 12 requires all the disclosures that were previously required by IAS 27 Consolidated Financial Statements, IAS 31 Interest in Joint Ventures and IAS 28 Investment in Associates.

IFRS 12 requires a number of new disclosures and one of the most significant of these is the judgements made by an entity to determine whether it controls another entity.

These changes were introduced by the IASB partly in response to the financial crisis and are intended to improve transparency as to the judgements made in deciding whether or not to consolidate and the financial impact if management eached a different conclusion.

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IFRS Update 3 - Disclosure of Interest in Other Entities.pdf [PDF]

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