CTHRepealedLegislation
AASB 12 - Disclosure of Interests in Other Entities - August 2011
Consequences of losing control of a subsConsequences of losing control of a subsidiary during the reporting period
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Consequences of losing control of a subsidiary during the reporting period
19 An entity shall disclose the gain or loss, if any, calculated in accordance with paragraph 25 of AASB 10, and:
(a) the portion of that gain or loss attributable to measuring any investment retained in the former subsidiary at its fair value at the date when control is lost; and
(b) the line item(s) in profit or loss in which the gain or loss is recognised (if not presented separately).