IFRS 12 - Disclosure of Interests in Other Entities
Initiative
Official name
IFRS 12 Disclosure of Interests in Other Entities
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Post-implementation Review IFRS 10, IFRS 11 and IFRS 12
(non-binding, INT)
Source: IASB, IFRS 12 Disclosure of Interests in Other Entities, 2011