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

question 19

Multiple Choice

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

• A) I, II, III and IV.
• B) I, II and IV only.
• C) I, II and III only.
• D) II, III and IV only.

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