IFRS 12

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Revision as of 10:08, 20 April 2013 by imported>Doug Williamson (Checked against IASB & Deloitte 20/4/13 - no change)
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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.

See also

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