IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures.

In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities. IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and …

IFRS 12 outlines disclosure requirements for interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities.

IFRS 12 contains the disclosure requirements for the following standards: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and …

2024年9月13日 · IFRS 12.29 summarises the disclosure requirements concerning risks associated with interests in unconsolidated structured entities, with detailed examples …

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) was approved …

The disclosure requirements of IFRS 12, enables users of an entity’s financial statements to understand and evaluate the information contained therein. Refer to IFRS 10 and IFRS 12 e …

IFRS 12 Disclosure of Interests in Other Entities sets out the disclosure requirements for entities that have an interest in a subsidiary, a joint arrangement, an associate or an unconsolidated …

The following terms used in IFRS 12 are defined in IAS 27 Separate Financial Statements, IAS 28 Investments in Associates and Joint Ventures IFRS 10 Consolidated Financial Statements, …

The IFRS requires an entity to disclose information that enables users of financial statements to evaluate: the nature of, and risks associated with, its interests in other entities; and the effects …