The disclosure requirements in consolidated financial statements are included in which of the following accounting standards?
A) AASB 127/IAS 127 Separate Financial Statements.
B) AASB 10/IFRS 10 Consolidated Financial Statements.
C) AASB 12/IFRS 12 Disclosure of Interests in Other Entities.
D) AASB 10/IFRS 10 Consolidated Financial Statements and AASB 12/IFRS 12 Disclosure of Interests in Other Entities.

Question

Quizplus · Accepted Answer

AASB 12/IFRS 12 specifically addresses the disclosure requirements for interests in other entities, including consolidated financial statements.

The Disclosure Requirements in Consolidated Financial Statements Are Included in Which