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CONCLUSION
An investor shall assess its involvement with each other entity
YES
Apply MFRS 10:Consolidated Financial Statements
Has control ?
NO
YES
Has Joint Control ?
Joint Arrangement?
Apply MFRS 11: Joint Arrangement
NO
YES
Apply MFRS 12 : Disclosure of Interest In Other Entities
Has Significant influence ?
Associates
NO
Hold equity and debt instruments
Unconsolidated structured entity
APPLY MFRS 12 FOR DISCLOSURE
Apply IAS 32, IAS 39 and MFRS 7
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