The effect of determining the principal market [IFRS 13.IE19-20] An asset is sold in two different active markets at different…
Illustrative example of disclosure of the income from and assets transferred to structured entities in a reporting period The Group…
Determining the principal market The following three markets exist for a particular asset. The company has the ability to transact…
Maximum exposure to and ranking of loss exposure by type of structured entity The following table shows the maximum exposure…
Restrictions on assets [IFRS 13.IE28] An entity holds an equity instrument for which sale is legally restricted for a specified…
Entity-specific restrictions on assets [IFRS 13.IE29] A donor of land specifies that the land must be used by a sporting…
Security Don has reviewed both the corporate policy and the facility program on access control. The corporate policy mandates a…
Fire Martha has made arrangements with the chief to conduct interviews in the break room. He has ensured Martha that…
Security Jill has completed the documentation review and facility inspection and is now awaiting the arrival of her first employee…
Joint operation with a non-controlling interest passive investor A and B enter into a joint operation Z, which is contained…