NZ IFRS 12
Disclosure of Interests in Other Entities
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.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications