Ind AS 112: Disclosure of Interests#
Interests in Subsidiaries#
Significant judgments and assumptions:
- Whether entity has control
- Nature of relationship with subsidiary
- Type of arrangement
Information to disclose:
- Name and country of incorporation
- Nature of business
- Proportion of ownership interest
- Non-controlling interest (if material)
Interests in Associates#
- Name and nature of business
- Reporting entity's share of profit/loss
- Method of accounting (equity method)
- Fair value if quoted
Interests in Joint Arrangements#
- Nature and extent of interests
- Type of arrangement (joint operation/venture)
- Principal place of business
Other Disclosures#
- Restrictions on assets/liabilities
- Contingent liabilities
- Related party transactions