IFRS 12

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Revision as of 15:30, 18 January 2015 by 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.

IFRS 12 superseded the former IAS 31 'Interests in Joint Ventures' with effect from 2013.

See also

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Compliance and audit

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