IFRS 12: Difference between revisions
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imported>Doug Williamson m (Link with IFRS 11.) |
imported>Doug Williamson (Designate IAS 31 as 'the former' and remove link to it.) |
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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IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013 | IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013. | ||
== See also == | == See also == | ||
* [[International Accounting Standards Board]] | * [[International Accounting Standards Board]] | ||
* [[IFRS 11]] | * [[IFRS 11]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] |
Revision as of 15:30, 18 January 2015
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IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013.