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Commission Regulation (EU) No 1254/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011) (Text with EEA relevance) (revoked)
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Article 1.(1) The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply IFRS 10, IFRS 11, IFRS 12,...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARD 10 Consolidated Financial Statements
4 An entity that is a parent shall present consolidated financial...
Appendix B Application guidance
B1 The examples in this appendix portray hypothetical situations. Although some...
B2 To determine whether it controls an investee an investor shall...
B3 Consideration of the following factors may assist in making that...
B4 When assessing control of an investee, an investor shall consider...
B10 The determination about whether an investor has power depends on...
Rights that give an investor power over an investee
B14 Power arises from rights. To have power over an investee,...
B15 Examples of rights that, either individually or in combination, can...
B16 Generally, when an investee has a range of operating and...
B17 When voting rights cannot have a significant effect on an...
B18 In some circumstances it may be difficult to determine whether...
B19 Sometimes there will be indications that the investor has a...
B20 The greater an investor’s exposure, or rights, to variability of...
B22 An investor, in assessing whether it has power, considers only...
B23 Determining whether rights are substantive requires judgement, taking into account...
B24 To be substantive, rights also need to be exercisable when...
B25 Substantive rights exercisable by other parties can prevent an investor...
B29 A franchise agreement for which the investee is the franchisee...
B30 Generally, franchisors’ rights do not restrict the ability of parties...
B31 It is necessary to distinguish between having the current ability...
B32 By entering into the franchise agreement the franchisee has made...
B33 Control over such fundamental decisions as the legal form of...
B34 Often an investor has the current ability, through voting or...
B42 When assessing whether an investor’s voting rights are sufficient to...
B43 When the direction of relevant activities is determined by majority...
B44 In other situations, it may be clear after considering the...
B45 However, the factors listed in paragraph B42(a)–(c) alone may not...
B46 If it is not clear, having considered the factors listed...
B47 When assessing control, an investor considers its potential voting rights...
B48 When considering potential voting rights, an investor shall consider the...
B49 If the investor also has voting or other decision-making rights...
B50 Substantive potential voting rights alone, or in combination with other...
INTERNATIONAL FINANCIAL REPORTING STANDARD 11 Joint Arrangements
7 Joint control is the contractually agreed sharing of control of...
10 In a joint arrangement, no single party controls the arrangement...
11 An arrangement can be a joint arrangement even though not...
12 An entity will need to apply judgement when assessing whether...
13 If facts and circumstances change, an entity shall reassess whether...
14 An entity shall determine the type of joint arrangement in...
15 A joint operation is a joint arrangement whereby the parties...
16 A joint venture is a joint arrangement whereby the parties...
17 An entity applies judgement when assessing whether a joint arrangement...
18 Sometimes the parties are bound by a framework agreement that...
19 If facts and circumstances change, an entity shall reassess whether...
FINANCIAL STATEMENTS OF PARTIES TO A JOINT ARRANGEMENT
Appendix B Application guidance
B1 The examples in this appendix portray hypothetical situations. Although some...
Joint control (paragraphs 7–13)
B5 In assessing whether an entity has joint control of an...
B7 Sometimes the decision-making process that is agreed upon by the...
B8 In other circumstances, the contractual arrangement requires a minimum proportion...
B9 The requirement for unanimous consent means that any party with...
B10 A contractual arrangement might include clauses on the resolution of...
TYPES OF JOINT ARRANGEMENT (PARAGRAPHS 14–19)
B12 Joint arrangements are established for a variety of purposes (eg...
B13 Some arrangements do not require the activity that is the...
B14 The classification of joint arrangements required by this IFRS depends...
FINANCIAL STATEMENTS OF PARTIES TO A JOINT ARRANGEMENT (PARAGRAPH 22)...
Appendix C Effective date, transition and withdrawal of other IFRSs
Joint ventures—transition from proportionate consolidation to the equity method
C2 When changing from proportionate consolidation to the equity method, an...
C3 The opening balance of the investment determined in accordance with...
C4 If aggregating all previously proportionately consolidated assets and liabilities results...
C5 An entity shall disclose a breakdown of the assets and...
C6 After initial recognition, an entity shall account for its investment...
Joint operations—transition from the equity method to accounting for assets...
C7 When changing from the equity method to accounting for assets...
C8 An entity shall determine its interest in the assets and...
C9 Any difference arising from the investment previously accounted for using...
C10 An entity changing from the equity method to accounting for...
C11 The initial recognition exception in paragraphs 15 and 24 of...
Transition provisions in an entity’s separate financial statements
Appendix D Amendments to other IFRSs
D1 This table shows how the following references have been amended...
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IAS 39 Financial Instruments: Recognition and Measurement (as amended at October 2009)...
INTERNATIONAL FINANCIAL REPORTING STANDARD 12 Disclosure of Interests in Other Entities
10 An entity shall disclose information that enables users of its...
11 When the financial statements of a subsidiary used in the...
The interest that non-controlling interests have in the group’s activities...
Nature of the risks associated with an entity’s interests in...
Consequences of changes in a parent’s ownership interest in a...
Consequences of losing control of a subsidiary during the reporting...
Appendix B Application guidance
B1 The examples in this appendix portray hypothetical situations. Although some...
B2 An entity shall decide, in the light of its circumstances,...
B3 An entity may aggregate the disclosures required by this IFRS...
B4 An entity shall present information separately for interests in:
B5 In determining whether to aggregate information, an entity shall consider...
B6 Examples of aggregation levels within the classes of entities set...
SUMMARISED FINANCIAL INFORMATION FOR SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES (PARAGRAPHS...
B10 For each subsidiary that has non-controlling interests that are material...
B11 The summarised financial information required by paragraph B10(b) shall be...
B12 For each joint venture and associate that is material to...
B13 In addition to the summarised financial information required by paragraph...
B14 The summarised financial information presented in accordance with paragraphs B12...
B15 An entity may present the summarised financial information required by...
B16 An entity shall disclose, in aggregate, the carrying amount of...
B17 When an entity’s interest in a subsidiary, a joint venture...
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (PARAGRAPHS 24–31)
INTERNATIONAL ACCOUNTING STANDARD 27 Separate Financial Statements
PREPARATION OF SEPARATE FINANCIAL STATEMENTS
9 Separate financial statements shall be prepared in accordance with all...
10 When an entity prepares separate financial statements, it shall account...
11 If an entity elects, in accordance with paragraph 18 of...
12 An entity shall recognise a dividend from a subsidiary, a...
13 When a parent reorganises the structure of its group by...
14 Similarly, an entity that is not a parent might establish...
INTERNATIONAL ACCOUNTING STANDARD 28 Investments in Associates and Joint Ventures
5 If an entity holds, directly or indirectly (eg through subsidiaries),...
6 The existence of significant influence by an entity is usually...
7 An entity may own share warrants, share call options, debt...
8 In assessing whether potential voting rights contribute to significant influence,...
9 An entity loses significant influence over an investee when it...
10 Under the equity method, on initial recognition the investment in...
11 The recognition of income on the basis of distributions received...
12 When potential voting rights or other derivatives containing potential voting...
13 In some circumstances, an entity has, in substance, an existing...
14 IFRS 9 Financial Instruments does not apply to interests in...
15 Unless an investment, or a portion of an investment, in...
APPLICATION OF THE EQUITY METHOD
16 An entity with joint control of, or significant influence over,...
26 Many of the procedures that are appropriate for the application...
28 Gains and losses resulting from ‘upstream’ and ‘downstream’ transactions between...
29 When downstream transactions provide evidence of a reduction in the...
30 The contribution of a non-monetary asset to an associate or...
32 An investment is accounted for using the equity method from...
33 The most recent available financial statements of the associate or...
34 When, in accordance with paragraph 33, the financial statements of...
35 The entity’s financial statements shall be prepared using uniform accounting...
36 If an associate or a joint venture uses accounting policies...
37 If an associate or a joint venture has outstanding cumulative...
39 After the entity’s interest is reduced to zero, additional losses...
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