IFRS 12: Difference between revisions
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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IFRS 12 | IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013. | ||
Issued by the International Accounting Standards Board. | Issued by the International Accounting Standards Board. | ||
Revision as of 18:15, 13 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IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013.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.
