27 IFRS 12 - Disclosures Applies to subsidiaries, associates, joint arrangements and other unconsolidated structured entities Applies to subsidiaries, associates, joint arrangements and other unconsolidated structured entities Users to understand Users to understand –Assumptions and judgements in reaching decisions on types of arrangement Users to evaluate Users to evaluate –Restrictions on ability to use assets/ settle liabilities –Risks associated with consolidated and unconsolidated structured entities, joint arrangements, changes in owners interests and consequences of loss of control
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