IFRS in Focus — IASB issues new standard on disclosure of interests in other entities

Published on: May 19, 2011

On May 12, 2011, the IASB issued IFRS 12 Disclosure of Interests in Other Entities, which requires extensive disclosures relating to an entity's interests in subsidiaries, joint arrangements, associates and unconsolidated structured entities.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.