Ind AS 112 Disclosure of Interests in Subsidiaries, JVs, Associates & SPVs
Автор: GJ Management Consultants (Strategy to Success)
Загружено: 2026-02-03
Просмотров: 14
Описание:
@Gurvindersinghrajpal ,
Ind AS 112 enhances transparency by requiring entities to provide comprehensive disclosures about their interests in:
Subsidiaries (Ind AS 110)
Joint arrangements including joint operations and joint ventures (Ind AS 111)
Associates accounted under the equity method (Ind AS 28)
Structured entities and SPVs
Commitments, guarantees, and off-balance sheet exposures
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