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IFRS 12 Disclosure of Interests in Other Entities

IFRS 12 Disclosure of Interests in Other Entities sets out the disclosure requirements for entities that have an interest in a subsidiary, a joint arrangement, an associate or an unconsolidated structured entity.

Interests in Other Entities

This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.

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Summary and timeline

Looking for the synopsis? Our IFRS 12 summary and timeline features information on current proposals and a timeline of IASB updates.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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