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IFRS 12: Disclosure of Interests in Other Entities Objective (paras. 1-4)Scope (paras. 5-6)Significant judgements and assumptions (paras. 7-9B)Interests in subsidiaries (paras. 10-19)Interests in unconsolidated subsidiaries (investment entities) (paras. 19A-19G)Interests in joint arrangements and associates (paras. 20-23)Interests in unconsolidated structured entities (paras. 24-31)Appendix A Defined termsAppendix B Application guidanceAppendix C Effective date and transitionAppendix D Amendments to other IFRSsApproval by the Board of IFRS 12 issued in May 2011Approval by the Board of Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) issued in June 2012Approval by the Board of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) issued in October 2012Approval by the Board of Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) issued in December 2014IFRS 12: Basis for ConclusionsIntroduction (paras. BC1-BC13)BC1-BC8Clarification 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)Significant judgements and assumptions (paras. BC14-BC19)Interests in subsidiaries (paras. BC20-BC41)BC20Composition of the group and non-controlling interests (paras. BC21-BC29)Restrictions on assets and liabilities (paras. BC30-BC33)Risks associated with an entity's interests in consolidated structured entities (paras. BC34-BC36)Changes in ownership interests in subsidiaries (paras. BC37-BC40)Loss of control (para. BC41)Interests in joint arrangements and associates (para. BC42-BC61)BC42-BC43Nature, extent and financial effects of interests in joint arrangements and associates (paras. BC44-BC46)Summarised financial information (paras. BC47-BC52)Commitments (paras. BC53-BC56)Contingent liabilities (paras. BC57-BC58)Disclosure requirements for venture capital organisations, mutual funds, unit trusts or similar entities that have an interest in a joint venture or associate (paras. BC59-BC60)Fair value of investments in joint ventures for which there are published price quotations (para. BC61)Investment entities (paras. BC61A-BC61I)Interests in unconsolidated structured entities (paras. BC62-BC114)The need for the disclosure requirements (paras. BC62-BC77)The scope of the risk disclosures (paras. BC78-BC85)Nature of interest (paras. BC86-BC91)Nature of risks (paras. BC92-BC114)Effective date and transition (paras. BC115-BC119C)Summary of main changes from ED 9 and ED 10 (para. BC120)Convergence with US GAAP (para. BC121-BC122)Cost-benefit considerations (paras. BC123-BC128)
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Interests in unconsolidated structured entities (paras. BC62-BC114)

The need for the disclosure requirements (paras. BC62-BC77)
The scope of the risk disclosures (paras. BC78-BC85)
Nature of interest (paras. BC86-BC91)
Nature of risks (paras. BC92-BC114)
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