In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities. IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and …

IFRS 12 requires an entity to disclose information that enables users of its financial statements to evaluate: the effects of those interests on its financial position, financial performance and cash …

IFRS 12 contains the disclosure requirements for the following standards: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IAS 28 Investments in Associates and …

International Financial Reporting Standard 12 Disclosure of Interests in Other Entities (IFRS 12) is set out in paragraphs 1⁠–⁠31 and Appendices A⁠–⁠D. All the paragraphs have equal authority. …

月12 日發布ifrs 12 ,揭露對其他個體之權益， 要求企業對持有子公司、聯合協議、關 聯企業及未合併結構性個體權益作更多之揭露。 企業須揭露資訊，以協助財務報表使用者

2024年9月13日 · IFRS 12.29 summarises the disclosure requirements concerning risks associated with interests in unconsolidated structured entities, with detailed examples …

In May 2011 the International Accounting Standards Board issued IFRS 12 Disclosure of Interests in Other Entities. IFRS 12 replaced the disclosure requirements in IAS 27 Consolidated and …

国际会计准则理事会（iasb）于2011 年5 月12 日发布了《国际财 务报告准则第12号——在其他主体中的权益的披露》（ifrs 12）。ifrs 12 规定了与主体在子公司、合营安排、联营企业和未 予 …

IFRS 12 shall be applied by an entity that has an interest in any of the following: a. subsidiaries; b. joint arrangements (i.e. joint operations or joint ventures); c. associates; or d. unconsolidated …

IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting …