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Interaction between IFRS10-11-12

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INteraction between IFRS 10, 11, 12 and IAS 28

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noyes yes no noJoint VentureJoint Operation Interaction between IFRS 10,11,12, and IAS 28 1Control alone? Consolidation in accordance with IFRS 10 Joint control? Define type of joint arrangement in accordance with IFRS 11 Significant influence? Account for assets, liabilities, revenues and expenses Disclosures in accordance with IFRS 12 Account for an investment in accordance with IAS 28 Disclosures in accordance with IFRS 12 Disclosures in accordance with IFRS 12 yes IFRS 9

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Interaction between IFRS10-11-12

  • 1. noyes yes no noJoint VentureJoint Operation Interaction between IFRS 10,11,12, and IAS 28 1Control alone? Consolidation in accordance with IFRS 10 Joint control? Define type of joint arrangement in accordance with IFRS 11 Significant influence? Account for assets, liabilities, revenues and expenses Disclosures in accordance with IFRS 12 Account for an investment in accordance with IAS 28 Disclosures in accordance with IFRS 12 Disclosures in accordance with IFRS 12 yes IFRS 9