74 Paragraphs 5-6 of IFRS 12 Disclosure of Interests in Other Entities set out the scope of IFRS 12, that is, the interests in other entities to which the disclosure requirements in IFRS 12 apply. An entity applying this Standard shall apply paragraphs 5-6 of IFRS 12 to determine the scope of the disclosure requirements in paragraphs 75-94 of this Standard. However:
(a) the reference in paragraph 5(b) of IFRS 12 to joint arrangements (that is, joint operations or joint ventures) shall be read by the entity as referring only to joint ventures;
(b) the phrase 'except as described in paragraph B17' in paragraph 5A of IFRS 12 shall be read as 'except for the disclosures required by paragraph 89 of this Standard';
(c) the reference in paragraph 6(b)(i) of IFRS 12 to the disclosure requirements in paragraphs 24-31 of IFRS 12 shall be read as referring to paragraphs 92-94 of this Standard; and
(d) the reference in paragraph 6(b)(ii) of IFRS 12 to 'this IFRS' shall be read as referring to para
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