1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 12: Disclosure of Interests in Other Entities 
  2. IFRS 12: Basis for Conclusions
  3. Introduction (paras. BC1-BC13)
Previous Next

Introduction (paras. BC1-BC13)

Comparing proposed amendment...
BC1-BC8
Clarification of the scope of the Standard (amendments issued in December 2016) (paras. BC8A-BC8I)
The structure of IFRS 12 and the Board's deliberations (paras. BC9-BC13)
Previous Next