AASB 127 Requires Disclosure Of

AASB 127 requires disclosure of:

A) the nature of the relationship between the parent and a subsidiary where the parent does not own,directly or indirectly through subsidiaries,more than half the voting power
B) the reasons why the ownership,directly or indirectly through subsidiaries,of more than half of the voting or potential voting power of an investee does not constitute control
C) the nature and extent of any significant restriction on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans or advances
D) all of the above