113 paragraphs found in AASB 12
If during the reporting period a parent or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to a consolidated structured entity (eg purchasing assets of or instruments issued by the …
If during the reporting period a parent or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to a previously unconsolidated structured entity and that provision of support resulted in the …
An entity shall disclose any current intentions to provide financial or other support to a consolidated structured entity, including intentions to assist the structured entity in obtaining financial …
An entity shall present a schedule that shows the effects on the equity attributable to owners of the parent of any changes in its ownership interest in a subsidiary that do not result in a loss of …
An entity shall disclose the gain or loss, if any, calculated in accordance with paragraph 25 of AASB 10, and: (a) the portion of that gain or loss attributable to measuring any investment retained in the former subsidiary at its fair value at the date …
An investment entity that, in accordance with AASB 10 , is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss shall disclose that …
For each unconsolidated subsidiary, an investment entity shall disclose: (a) the subsidiary’s name; (b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary; and (c) the …
If an investment entity is the parent of another investment entity, the parent shall also provide the disclosures in 19B(a)–(c) for investments that are controlled by its investment entity subsidiary. The disclosure may be provided by including, in the …
An investment entity shall disclose: (a) the nature and extent of any significant restrictions (eg resulting from borrowing arrangements, regulatory requirements or contractual arrangements) on the ability of an unconsolidated subsidiary to transfer funds …
If, during the reporting period, an investment entity or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated subsidiary (eg purchasing assets of, or instruments issued by, …