Disclosure of interests in other entities: required transparency on control, risks and financial effects in financial statements. Ind AS 112 mandates disclosures enabling users to evaluate the nature, risks and financial effects of an entity's interests in subsidiaries, joint arrangements, associates and unconsolidated structured entities. Entities must disclose significant judgements about control, joint control, significant influence and investment-entity status; detailed subsidiary disclosures including non-controlling interests, restrictions and support arrangements; measurement and summarised information for joint ventures and associates; and qualitative and tabular quantitative disclosures for unconsolidated structured entities, including maximum exposure to loss and any support provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disclosure of interests in other entities: required transparency on control, risks and financial effects in financial statements.
Ind AS 112 mandates disclosures enabling users to evaluate the nature, risks and financial effects of an entity's interests in subsidiaries, joint arrangements, associates and unconsolidated structured entities. Entities must disclose significant judgements about control, joint control, significant influence and investment-entity status; detailed subsidiary disclosures including non-controlling interests, restrictions and support arrangements; measurement and summarised information for joint ventures and associates; and qualitative and tabular quantitative disclosures for unconsolidated structured entities, including maximum exposure to loss and any support provided.
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