... structured entities IFRS 12 requires extensive disclosures IFRS 10 Consolidated Financial Statements IFRS 10 replaces the part of IAS 27 Consolidated and Separate Financial Statements that deals ... disclosures, comprising IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 Separate Financial Statements (as revised ... comprising IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 (as revised in 2011) Separate Financial Statements...