IFRS 12 Module 4: Disclosure Requirements under IFRS 12

In this video, we explore the Disclosure Requirements under IFRS 12 Disclosure of Interests in Other Entities. This important IFRS standard enhances transparency by requiring entities to provide information that helps users evaluate the nature of, risks associated with, and financial effects of interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities. The session explains the key disclosure requirements of IFRS 12, including disclosures relating to significant judgments and assumptions, non-controlling interests, restrictions on assets, and interests in other entities. Practical examples and exam-focused scenarios are included to help learners confidently apply IFRS 12 requirements in both professional practice and ACCA DipIFR examinations. Topics Covered: • Overview and objectives of IFRS 12 • Disclosure of significant judgments and assumptions • Disclosures relating to subsidiaries • Non-controlling interests (NCI) disclosures • Disclosures for joint arrangements and associates • Unconsolidated structured entities • Practical examples and exam-style questions 🎓 Want to master IFRS and prepare for the ACCA DipIFR exam? Join the full course here: https://the-financeer.com/courses/acc... Ideal for: • ACCA DipIFR candidates • Accounting and finance professionals • Auditors and financial reporting specialists • Anyone seeking a practical understanding of IFRS 12 #IFRS12 #IFRS #DipIFR #DisclosureRequirements #Subsidiaries #Associates #JointArrangements #FinancialReporting #ACCA #Accounting #Finance #IFRSLearning