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.

  • 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: Dec 2015

    Download

  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017

    Download

  • 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: Dec 2012

    Download

  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

    Date of issue: Feb 2015

    Download

  • NZ IFRS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Download

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

    Date of issue: Dec 2012

    Download

  • Editorial Corrections

    Date of issue: Sept 2012

    Download

  • 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

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards