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

question 30

Multiple Choice

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.

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Definitions:

Disabled

Pertaining to individuals who have a physical or mental condition that significantly hinders their ability to perform certain tasks or engage in activities considered normal.

Sexual Relations

Interactions of a sexual nature between individuals.

Lifelong Learners

Individuals who continuously seek new knowledge, skills, and experiences for personal or professional development throughout their lives.

Cognitive Impairment

A reduction in cognitive functions such as memory, problem-solving, attention, and language abilities, affecting daily activities and quality of life.