IFRS 12: Difference between revisions
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imported>Doug Williamson m (Make past tense.) |
imported>Doug Williamson m (Link with IFRS 11.) |
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* [[IAS 31]] | * [[IAS 31]] | ||
* [[International Accounting Standards Board]] | * [[International Accounting Standards Board]] | ||
* [[IFRS 11]] | |||
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Revision as of 17:49, 20 April 2014
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IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013.
Issued by the International Accounting Standards Board.
