CTHRepealedLegislation
AASB 12 - Disclosure of Interests in Other Entities - August 2011
Interests in joint arrangements and assoInterests in joint arrangements and associates
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Interests in joint arrangements and associates
20 An entity shall disclose information that enables users of its financial statements to evaluate:
(a) the nature, extent and financial effects of its interests in joint arrangements and associates, including the nature and effects of its contractual relationship with the other investors with joint control of, or significant influence over, joint arrangements and associates (paragraphs 21 and 22); and
(b) the nature of, and changes in, the risks associated with its interests in joint ventures and associates (paragraph 23).