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of <h1>Ind AS 112 requires detailed disclosures on interests in other entities, emphasizing risks, financial impacts, and ownership changes.</h1> Indian Accounting Standard (Ind AS) 112 mandates entities to disclose information about their interests in other entities, helping users evaluate associated risks and financial impacts. Entities must disclose judgments and assumptions regarding interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities. The standard outlines specific disclosure requirements for investment entities, including the nature of interests, risks, and financial support. It emphasizes the need for detailed information on significant restrictions, changes in ownership interests, and financial support provided to structured entities. The standard applies to entities with interests in subsidiaries, joint arrangements, associates, and structured entities, excluding certain financial instruments and employee benefit plans.
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