requiresShowing
P8831
predicate
Indicates that one entity must be displayed or made visible as a prerequisite or condition for another entity, action, or state.
All labels observed (8)
| Label | Occurrences |
|---|---|
| requiresDisclosureOf | 141 |
| displayRequirement | 16 |
| requiresShowing canonical | 10 |
| requiresDisclosure | 7 |
| mandatoryDisplayOn | 2 |
| requiresDemonstrationOf | 2 |
| requiresPresentationOf | 2 |
| requiresShowingOf | 2 |
Description generation (PDg)
The one-sentence description above was generated by prompting gpt-5.1 with the predicate name and this instruction.
Instruction
Given a predicate that represents a relationship or action between entities, generate a one-sentence description explaining its meaning. # Instructions Focus on describing the relationship, not the entities themselves. # Response Format Begin the description with \' Indicates...\'
Input
Predicate: requiresShowing
Generated description
Indicates that one entity must be displayed or made visible as a prerequisite or condition for another entity, action, or state.
Sample triples (182)
| Subject | Object |
|---|---|
|
IAS 12 Income Taxes
surface form:
IAS 12
|
amounts and expiry dates of deductible temporary differences and unused tax losses via predicate surface "requiresDisclosureOf" ⓘ |
|
IAS 12 Income Taxes
surface form:
IAS 12
|
unrecognised deferred tax assets via predicate surface "requiresDisclosureOf" ⓘ |
|
IAS 12 Income Taxes
surface form:
IAS 12
|
tax consequences of dividends proposed or declared after the reporting period via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 2 Share-based Payment | nature and extent of share-based payment arrangements via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 2 Share-based Payment | how fair value of share-based payments is determined via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 2 Share-based Payment | effect of share-based payments on profit or loss via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 2 Share-based Payment | effect of share-based payments on financial position via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Significance of financial instruments for financial position via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Significance of financial instruments for financial performance via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Carrying amounts of each category of financial asset and financial liability via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Income, expense, gains and losses by category of financial instrument via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Accounting policies for financial instruments via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Hedge accounting information via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Fair value of financial instruments via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Methods and assumptions applied in determining fair values via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Nature and extent of risks arising from financial instruments via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Credit risk information via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Liquidity risk information via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Market risk information via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Qualitative disclosures about risk exposures and risk management via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Quantitative disclosures about risk exposures via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Maturity analysis for financial liabilities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Sensitivity analysis for market risk via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Information about collateral and other credit enhancements via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Information about defaults and breaches of loans payable via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Transferred financial assets that are not derecognised via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Continuing involvement in derecognised financial assets via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Offsetting of financial assets and financial liabilities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Reclassification of financial assets via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 7 Financial Instruments: Disclosures | Information about fair value hierarchy levels under IFRS 13 via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 11 Joint Arrangements | Judgements made in determining the type of joint arrangement via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 11 Joint Arrangements | Information about interests in joint arrangements via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | significant judgments and assumptions in determining control via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | significant judgments and assumptions in determining joint control via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | significant judgments and assumptions in determining significant influence via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | composition of the group via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | non-controlling interests in subsidiaries via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | restrictions on the ability to access or use assets and settle liabilities of the group via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | nature and extent of interests in joint arrangements and associates via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | summarised financial information for material joint ventures and associates via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | nature and extent of interests in unconsolidated structured entities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | nature of risks associated with interests in unconsolidated structured entities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | sponsorship of unconsolidated structured entities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | commitments to provide financial or other support to unconsolidated structured entities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | events or circumstances that could expose the reporting entity to losses from its involvement with unconsolidated structured entities via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | information about changes in ownership interests in subsidiaries that do not result in a loss of control via predicate surface "requiresDisclosureOf" ⓘ |
| IFRS 12 Disclosure of Interests in Other Entities | information about loss of control of a subsidiary via predicate surface "requiresDisclosureOf" ⓘ |
| ASC 260 Earnings Per Share | reconciliation of numerators and denominators of basic and diluted EPS via predicate surface "requiresDisclosureOf" ⓘ |
| ASC 260 Earnings Per Share | instruments that could potentially dilute earnings per share in the future via predicate surface "requiresDisclosureOf" ⓘ |
| ASC 260 Earnings Per Share | description of securities that could dilute EPS but were antidilutive for the period via predicate surface "requiresDisclosureOf" ⓘ |