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

Published on: 19 May 2011

On 12 May 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. An entity is required to disclose information that helps users of its financial statements evaluate the nature of and risks associated with its interests in other entities and the effects of those interests on its financial statements.


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.