IFRS 12: Difference between revisions
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imported>Doug Williamson m (Checked against IASB & Deloitte 20/4/13 - no change) |
imported>Doug Williamson m (Spacing and category added 27/8/13) |
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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. | 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]] | * [[IAS 31]] | ||
* [[International Accounting Standards Board]] | * [[International Accounting Standards Board]] | ||
[[Category:Control_and_Reporting]] | |||
Revision as of 08:50, 27 August 2013
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.
