AASB 12/IFRS 12 Disclosure of Interests in Other Entities requires disclosure of which of the following for each subsidiary that has a non-controlling interest?
A) Accumulated non-controlling interests of the subsidiary at the end of the reporting period.
B) The proportion of ownership interests held by non-controlling interests.
C) The subsidiary's principal place of business.
D) All of the options are correct.

Question

Quizplus · Accepted Answer

AASB 12/IFRS 12 requires disclosure of all the mentioned items for each subsidiary that has non-controlling interests, including accumulated non-controlling interests at the end of the reporting period, the proportion of ownership interests held by non-controlling interests, and the subsidiary's principal place of business.

AASB 12/IFRS 12 Disclosure of Interests in Other Entities Requires