Global Standards for the world economy

Wednesday 19 December 2018

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IFRS Interpretations Committee

IFRS 12 Disclosure of Interests in Other Entities: disclosures for a subsidiary with a material non controlling interest


 Issue rejected (Agenda decision)

IFRS 12 Disclosure of Interests in Other Entities– Disclosures for a subsidiary with a material non controlling interest

The Interpretations Committee received a request for clarification in respect of the requirements in paragraphs 12(e)–(g) of IFRS 12 Disclosure of Interests in Other Entities to disclose information about a subsidiary that has non-controlling interests that are material to the reporting entity.

Project stages

Deliberations

Completion date: January 2015