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Does IFRS 12 require that interests in associate companies to be disclosed?
in IFRS 12 - Disclosure of Interests in Other Entities by
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1 Answer

+1 vote
Yes. IFRS 12 shall be applied by an entity that has an interest in any of the

(a) subsidiaries
(b) joint arrangements (ie joint operations or joint ventures)
(c) associates
(d) unconsolidated structured entities.