IFRS 12 Disclosure Requirements for Subsidiaries
Gain clarity on IFRS 12 disclosure requirements for subsidiaries with our latest AARO Academy video. This free resource simplifies key reporting obligations, ensuring transparency in group financial statements.
🔍 Explore key topics such as:
• Significant judgments and assumptions in assessing control.
• Group composition and material subsidiary disclosures.
• Non-controlling interests (NCI) – ownership, profit allocation, and dividends.
• Structured entities – understanding financial support and risk exposure.
• Changes in subsidiary ownership – reporting transactions affecting control.
📌 Chapters:
Introduction - 00:00
Interest in Another Entity - 00:38
Understanding Subsidiaries - 01:23
Subsidiary Disclosures - 01:43
Group Composition - 02:49
Non-controlling Interests (NCI) - 03:48
Reporting Date Differences - 04:45
Interests in Consolidated Structured Entities - 05:20
Changes in Subsidiary Ownership - 07:12
Conclusion - 08:24