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AASB 12 - Disclosure of Interests in Other Entities - August 2011
Accounting Standard AASB 12 Disclosure oAccounting Standard AASB 12 Disclosure of Interests in Other Entities as amended
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Accounting Standard AASB 12 Disclosure of Interests in Other Entities as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2016. It takes into account amendments up to and including 30 January 2015 and was prepared on 8 June 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 12 (August 2011) as amended by other Accounting Standards, which are listed in the Table below.