IFRS 12: Difference between revisions

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imported>Doug Williamson
m (Link with IFRS 11.)
imported>Doug Williamson
(Designate IAS 31 as 'the former' and remove link to it.)
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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IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013.
IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013.
 
Issued by the International Accounting Standards Board.  




== See also ==
== See also ==
* [[IAS 31]]
* [[International Accounting Standards Board]]
* [[International Accounting Standards Board]]
* [[IFRS 11]]
* [[IFRS 11]]


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

Revision as of 15:30, 18 January 2015

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

IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013.


See also