IFRS 12: Difference between revisions

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imported>Doug Williamson
(Designate IAS 31 as 'the former' and remove link to it.)
imported>Doug Williamson
(Deleted reference to IFRS 12 superseding IAS 31 as now 3 years on.)
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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IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013.
Issued by the International Accounting Standards Board.





Revision as of 11:33, 7 January 2016

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

Issued by the International Accounting Standards Board.


See also