113 paragraphs found in AASB 12
The objective of this Standard is to require an entity to disclose information that enables users of its financial statements to evaluate: (a) the nature of, and risks associated with, its interests in other entities ; and (b) the effects of those …
AusCF entities are: (a) not-for-profit entities; and (b) for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting …
for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 Interpretation of Standards). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application of Australian …
To meet the objective in paragraph 1 , an entity shall disclose: (a) the significant judgements and assumptions it has made in determining: (i) the nature of its interest in another entity or arrangement; (ii) the type of joint arrangement in which it has …
If the disclosures required by this Standard, together with disclosures required by other Standards, do not meet the objective in paragraph 1 , an entity shall disclose whatever additional information is necessary to meet that …
An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the requirements in this Standard. It shall aggregate or disaggregate disclosures so that useful information is not …
This Standard 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 …
Except as described in paragraph B17 , the requirements in this Standard apply to an entity’s interests listed in paragraph 5 that are classified (or included in a disposal group that is classified) as held for sale or discontinued operations in …
This Standard does not apply to: (a) post-employment benefit plans or other long-term employee benefit plans to which AASB 119 Employee Benefits applies. (b) an entity’s separate financial statements to which AASB 127 Separate Financial Statements …