When disclosing information about investments in associates, AASB 12/IFRS 12 Disclosure of Interests in Other Entitites, requires separate disclosure of which of the following?
I - Carrying amounts of investments in associates, in the statement of financial position.
II - Share of profit or loss of associates, in the statement of profit or loss and other comprehensive income.
III - Shares of changes recognised directly in the associate's equity, in the statement of changes in equity.
IV - Unrecognised share of losses in associates, in the Notes to the accounts.

Question

Quizplus · Accepted Answer

AASB 12/IFRS 12 requires disclosure of all the listed items: carrying amounts, share of profit or loss, changes recognized directly in equity, and unrecognized share of losses.

When Disclosing Information About Investments in Associates, AASB 12/IFRS 12