CTHRepealedLegislation
AASB 12 - Disclosure of Interests in Other Entities - August 2011
aCCOUNTING STANDARD AASB 12aCCOUNTING STANDARD AASB 12
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aCCOUNTING STANDARD AASB 12
The Australian Accounting Standards Board made Accounting Standard AASB 12 Disclosure of Interests in Other Entities under section 334 of the Corporations Act 2001 on 29 August 2011.
This compiled version of AASB 12 applies to annual reporting periods beginning on or after 1 January 2016. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 30 January 2015 (see Compilation Details).