IFRS 12 in Simple Words | Key Disclosures скачать в хорошем качестве

IFRS 12 in Simple Words | Key Disclosures

Welcome to ACADX ✅ In this lecture, we cover IFRS 12 – Disclosure of Interests in Other Entities in a simple, exam-focused way. 📌 What you will learn: Objective of IFRS 12 (why disclosures are required) Which entities are covered (subsidiaries, joint arrangements, associates, unconsolidated structured entities) Significant judgements (control, joint control, significant influence) Disclosures for subsidiaries (NCI, restrictions, risks, summarised financial info) Disclosures for joint ventures & associates (nature, risks, summarised financial info) Disclosures for unconsolidated structured entities (exposure to risk, support provided) Quick exam tips + common mistakes ✅ If you’re studying ACCA / IFRS, this video will help you understand IFRS 12 fast. Intro Objective of IFRS 12 Scope (what interests are covered) Significant Judgements & Assumptions Subsidiary Disclosures JV & Associate Disclosures Unconsolidated Structured Entities Exam Focus + Quick Recap End Screen IFRS 12, IFRS 12 explained, Disclosure of interests in other entities, IFRS disclosures, ACCA IFRS, IFRS lecture, IFRS standards, IAS IFRS, Joint ventures disclosure, Associate disclosure, Subsidiary disclosure, Structured entities, ACCA SBR, ACCA FR, financial reporting, consolidated financial statements, ACADX #IFRS12 #ACCA #IFRS #FinancialReporting #ACADX