IFRS 12

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Revision as of 17:49, 20 April 2014 by imported>Doug Williamson (Link with IFRS 11.)
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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IFRS 12 superseded IAS 31 'Interests in Joint Ventures' with effect from 2013.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.


See also

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