The accounting standard IFRS 12 sets out the disclosure requirements for all forms of interests in other entities, including subsidiaries, joint arrangements, associates and unconsolidated structured entities. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRS such as illustrative examples, implementation guidance and bases for conclusions.
IFRS 12 Disclosure of Interests in Other Entities
Project summary from the IASB, with links to related documents.
IFRS 12 – Disclosure Of Involvement With Other Entities
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
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International Accounting Standards Board issues minor changes to IFRS Standards
Press release issued by the IASB on 8 December 2016 announcing amendments from the Annual Improvements to IFRS Standards 2014–2016 Cycle to IFRS 1, IFRS 12, IAS 28 and IAS 40.
IASB publishes narrow-scope amendments to investment entity requirements
News alert from the IASB issued on 18 December 2014 announcing amendments to IFRS 10, IFRS 12 and IAS 28.
IASB publishes proposals for measuring quoted investments in subsidiaries, joint ventures and associates at fair value
News alert from the IASB issued on 16 September 2014 announcing an Exposure Draft with proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36.
IASB issues Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
Press release from the IASB, issued on 31 October 2012, announcing changes that apply to entities whose business purpose is to invest funds solely for returns from capital appreciation, investment income or both.
IASB publishes Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12)
Press release from the IASB, issued on 28 June 2012, announcing amendments to clarify transition guidance and provide additional transition relief.
IASB completes improvements to accounting requirements for off balance sheet activities and joint arrangements
Press release from the IASB, issued on 12 May 2011, announcing the issue of new accounting standards IFRS 10, IFRS 11 and IFRS 12.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
IFRS 10 and 12 – Questions and answers
Guide from PwC, updated in January 2015, covering power, exposure to variability, principal-agent analysis, silos, disclosure and transition provisions. It also includes a number of comprehensive case studies.
IFRS 12: Structured entities – considerations for fund managers
Guide from EY published in February 2014 covering disclosure requirements and how to assess if your funds are structured entities.
A practical guide to IFRSs 10 and 12: Questions and answers
Detailed guide produced by PwC, updated in November 2013. The guide examines common issues that arise in implementing the new standards.
Understanding the disclosure requirements in IFRS 12
Practical guide produced by PwC in September 2013 highlighting key disclosure requirements and giving example disclosures.
IFRS 12 for asset management
Guide from PwC highlighting disclosure requirements relating specifically to the asset management industry. Published in July 2014.
IFRS 12: Example disclosures for interests in unconsolidated structured entities
Guide from Ernst & Young, published in March 2013, with illustrative examples.
A practical guide to new IFRSs for 2013
Guide published by PwC in March 2013 covering new standards and interpretations, including transition guidance for IFRS 12 and information on the exception from consolidation for investment entities.
A practical guide to IFRSs 10 and 12: Questions and answers
Guide from PwC illustrating some common issues in implementing the two standards. Published in October 2012.
Impact of the new joint arrangements and consolidation standards (Oil & Gas)
Guide published in August 2011 by Ernst & Young describing the impact of IFRS 10, IFRS 11 and IFRS 12 on the oil and gas industry.
Impact of the new joint arrangements and consolidation standards (Mining & Metals)
Guide published in August 2011 by Ernst & Young describing the impact of IFRS 10, IFRS 11 and IFRS 12 on mining and metals entities.
IFRS 10, 11 and 12 on consolidation and joint arrangements: A changing balance sheet – Implications for the real estate and construction industries
Guide focusing on the property and construction industries, published by Ernst & Young in July 2011.
IFRS insights for asset managers: Consolidated financial statements
Guides from Ernst & Young discussing the impact of IFRS 10 and IFRS 12 on asset managers and funds.
IFRS 10, 11 and 12 on consolidation and joint arrangements: Implications for the real estate and construction industries
Bulletin from Ernst & Young, published in May 2011, looking at the impact on the real estate and construction industries.
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