1 The objective of this IFRS is to require an entity to disclose information that enables users of its financial statements to evaluate: the nature of, and risks associated with, its interests in other entities; and the effects of those interests on its financial position, financial performance and cash flows.
Meeting the objective
2 To meet the objective in paragraph 1, an entity shall disclose:
- the significant judgements and assumptions it has made in determining:
- information about its interests in: