NZ IFRS 12 Disclosure of Interests in Other Entities

  • For-profit
  • Archived Standards

Requires an entity to disclose information that enables users to evaluate the nature of, and risks associated with, its interests in other entities, and the effects of those interests on its financial position, financial performance and cash flows.

Previous Versions

  • NZ IFRS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017
  • NZ IFRS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2012
  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

    Date of issue: Feb 2015
  • NZ IFRS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 Investment Entities

    Date of issue: Dec 2012
  • Editorial Corrections

    Date of issue: Sep 2012
  • Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12 Consolidated Financial Statements,Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance

    Date of issue: Jul 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.