NZ IFRS 12 Disclosure of Interests in Other Entities

  • For-profit

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 2017

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
    Additional material: NZ IFRS 12 IASB – 1 Jan 2020 (early adoption permitted)
*Additional Material is restricted to those with NZ-assigned IP addresses only.