Disclosure about interest in associates

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Disclosure about interest in associates

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anonymous · Answer 1 · 2013-02-03T14:56:03+0000

Yes. IFRS 12 shall be applied by an entity that has an interest in any of the
following:

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

Disclosure about interest in associates

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