IFRS 12 Disclosure of Interests in Other Entities

The Board has not undertaken any specific implementation support activities relating to this Standard. However, a Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 is being conducted.

The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders.  

When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. In many cases, Agenda Decisions include information to help those applying the relevant Standards. For example, if the Committee concludes that IFRS Standards already contain sufficient material to determine the correct accounting, the Agenda Decision might highlight the relevant paragraphs. 

All finalised Agenda Decisions that relate to this Standard can be found below.


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