L
Ledger
IFRS · Interactive
Try a case →
← All standards
Core+60 XP

IFRS 12 · Disclosure of Interests in Other Entities

Subs, associates, JVs, structured entities — all in one place.

  1. 01
    Single disclosure standard
    Consolidates disclosure requirements for subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
    5 min