Global Standards for the world economy

Sunday 16 December 2018

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IFRS 12 Disclosure of Interests in Other Entities

IFRS 12 Disclosure of Interests in Other Entities—Clarification of the scope of the disclosure requirements in IFRS 12


 Completed work—Annual Improvements 2014–2016

IFRS 12 Disclosure of Interests in Other Entities—Clarification of the scope of the disclosure requirements in IFRS 12

The issue relates to whether the disclosure requirements in IFRS 12 apply to an entity’s interests in other entities when those interests are classified as held for sale or discontinued operations in accordance with IFRS 5 Non-current Assets Held for Sale or Discontinued Operations.

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