New Zealand Equivalent to International Financial Reporting Standard 12

Disclosure of Interests in Other Entities


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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.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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: Mar 2017

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New version not yet mandatory

  • NZ IFRS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

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