https://www.taxtmi.com/acts?id=19801 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. en-us Wed, 03 Jun 2015 18:11:11 +0530 Wed, 13 Sep 2023 17:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19801 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. Act-Rules Companies Law Wed, 03 Jun 2015 18:11:11 +0530 https://www.taxtmi.com/acts?id=19801