In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities. IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in …

IFRS 12 requires an entity to disclose information that enables users of its financial statements to evaluate: the effects of those interests on its financial position, financial performance and cash flows. In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities.

IFRS 12 contains the disclosure requirements for the following standards: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and Joint Ventures. In addition, it includes disclosure requirements in respect of unconsolidated structured entities.

2024年9月13日 · IFRS 12.29 summarises the disclosure requirements concerning risks associated with interests in unconsolidated structured entities, with detailed examples available in IFRS 12.B26. Furthermore, IFRS 12.30 defines the disclosure requirements if an entity provided financial or other support to an unconsolidated structured entity without having a ...

月12 日發布ifrs 12 ,揭露對其他個體之權益， 要求企業對持有子公司、聯合協議、關 聯企業及未合併結構性個體權益作更多之揭露。 企業須揭露資訊，以協助財務報表使用者

International Financial Reporting Standard 12 Disclosure of Interests in Other Entities (IFRS 12) is set out in paragraphs 1⁠–⁠31 and Appendices A⁠–⁠D. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the IFRS.

國際財務報導準則第12 號「對其他個體之權益之揭露」適用於擁有子公司、聯合協議、關聯企業或未合併結構型個體之權益之企業。 本國際財務報導準則對2013 年1 月1日以後開始之年度期間生效,並得提前適用。 財務報表使用者一致要求改善報導個體對其他個體之權益之揭露,以協助辨認報導個體可獲得之損益及現金流量,並決定對報導個體之現時或未來投資之金額。 前述財務報表使用者強調其需要與納入合併之子公司及企業於未納入合併但與該企業具有特殊關係之聯合協議與合 …

In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities. IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in …

IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures.

国际会计准则理事会（iasb）于2011 年5 月12 日发布了《国际财 务报告准则第12号——在其他主体中的权益的披露》（ifrs 12）。ifrs 12 规定了与主体在子公司、合营安排、联营企业和未 予合并的结构化主体中权益相关的广泛披露。主体必须披露有助于