Deloitte
Accounting Research Tool
Clear
Search
Menu
Quick Links
Legal and regulatory
FRS 102
IFRS Financial Reporting
Sustainability Reporting
Deloitte Newsletters
Help
Log in / Subscribe
GAAP in the UK
iGAAP
GAAP in the UK
US Standards
Log in / Subscribe
GAAP in the UK
Legal and regulatory
Deloitte Guidance
Volume A - UK Reporting - Legal and regulatory framework
Legal and Regulatory Requirements
Company Legislation
Corporate Governance
EU Legislation: EU Directives - Consolidated Versions
EU Legislation: EU Directives - Original Legal Acts
ICAEW Guidance
FRS 102
Deloitte Guidance
Volume B - UK Reporting - FRS 102
Illustrative annual report and financial statements for UK unlisted groups - FRS 102
UK Accounting Standards
Accounting Standards
IFRS Financial Reporting
Deloitte Guidance
Volume C - UK Reporting - International Financial Reporting Standards
Volume D - UK Reporting - IFRS 9 and related Standards
Volume E - UK Reporting - IAS 39 and related Standards
Volume F - UK Reporting - IFRS 17 Insurance Contracts
Illustrative annual report and financial statements for UK listed groups - IFRS Accounting Standards
Illustrative disclosures for insurers applying IFRS 17
Illustrative financial statements for banks
Illustrative half-yearly financial report
IFRS Literature
IFRS Accounting Standards (linked to Deloitte accounting guidance)
IFRS Accounting Standards (Blue and Red Books)
IASB Amendments
The IFRS for SMEs Accounting Standard
IASB Proposals
Draft IFRIC Interpretations
IASB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
TRG Meetings
IASB Newsletters and Meeting Summaries
IASB Educational Material (including Webcasts and Podcasts)
IASB Foundation Speeches, Articles and Presentations
Sustainability Reporting
Deloitte Guidance
Volume G - UK Reporting - Sustainability Reporting (Global)
Volume H - UK Reporting - Sustainability Reporting (EU)
Volume I - UK Reporting - Sustainability Reporting (GHG Protocol)
Sustainability Reporting Literature
IFRS Sustainability Disclosure Standards
ISSB Amendments
ISSB Proposals
ISSB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
ISSB Newsletters and Meeting Summaries
ISSB Educational Material (including Webcasts and Podcasts)
ISSB Foundation Speeches, Articles and Presentations
SASB Standards
EU Sustainability Reporting Requirements
Deloitte Newsletters
Deloitte Newsletters
Need to know
A closer look
Accounting round-up
Annual report insights
Governance in brief
Governance in focus
IFRS in your pocket
IFRS on Point
ISSB Adoption Tracker
Thinking allowed
Help
DART Help
Welcome to the Deloitte Accounting Research Tool (DART)!
What's New on DART?
Key Features
DART Pricing
FAQs
Search Tips
Copyright Notice and Disclaimer of Liability
Cookies Notice
DART Sitemap
Sitemap
Home
IFRS Financial Reporting
IFRS Literature
IFRS Accounting Standards (linked to Deloitte accounting guidance)
SIC Interpretations
Archive of Previous Versions
SIC Interpretation 12 – Consolidation—Special Purpose Entities
Previous Section
Next Section
You are here
...
Archive of Previous Versions
SIC Interpretation 12 – Consolidation—Special Purpose Entities
You must
log in
to view this content and have a
subscription package
that includes this content.
Required subscriptions
GAAP in the UK - Full set
GAAP in the UK - IFRS only
iGAAP