IFRS 12: Difference between revisions

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International Financial Reporting Standard 12, dealing with disclosure of interests in other entities.
International Financial Reporting Standard 12, dealing with disclosure of interests in other entities.


IFRS 12 supersedes IAS 31 'Interests in Joint Ventures' with effect from January 2013.
Issued by the International Accounting Standards Board.
 
Issued by the International Accounting Standards Board.  




== See also ==
== See also ==
* [[IAS 31]]
* [[International Accounting Standards Board]]
* [[International Accounting Standards Board]]
* [[IFRS 11]]
==External link==
*[https://www.iasplus.com/en/standards/ifrs/ifrs12 IFRS 12 - IAS Plus]


[[Category:Control_and_Reporting]]
[[Category:Compliance_and_audit]]

Latest revision as of 16:40, 2 March 2022

International Financial Reporting Standard 12, dealing with disclosure of interests in other entities.

Issued by the International Accounting Standards Board.


See also


External link