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Final stage

In December 2016, the International Accounting Standards Board issued Annual Improvements to IFRSs 2014-2016 Cycle which has amendments to IFRS 12 Disclosure of Interests in Other Entities.

These minor amendments clarify that the disclosure requirements in IFRS 12 apply to interests that are classified as held for sale or discontinued operations.

The amendments are effective from annual periods beginning on or after 1 January 2017.

To receive any further updates on IFRS 12, please follow IFRS 12 Disclosure of Interests in Other Entities.

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