Transcription of Disclosure of Interests in Other Entities IFRS 12
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Disclosure of Interests in Other Entities IFRS 12
ifrs 12 Disclosure of Interests in Other EntitiesIn May 2011 the international Accounting standards Board issued ifrs 12 Disclosure ofInterests in Other Entities . ifrs 12 replaced the Disclosure requirements in IAS 27 Consolidated and Separate financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint June 2012 ifrs 12 was amended by Consolidated financial Statements, Joint Arrangementsand Disclosure of Interests in Other Entities : Transition Guidance (Amendments to ifrs 10, ifrs 11 and ifrs 12).
(IFRS 12) is set out in paragraphs 1–31 and Appendices A–D. All the paragraphs have equal authority. Paragraphs in . bold type. state the main principles. Terms defined in Appendix A are in . italics. the first time they appear in the IFRS. Definitions of other terms are given in the Glossary for International Financial Reporting Standards.
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