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IFRS 12 Disclosure of Interests in Other Entities

IFRS 12 Disclosure of Interests in Other Entities sets out the disclosure requirements for entities that have an interest in a subsidiary, a joint arrangement, an associate or an unconsolidated structured entity.

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Interests in Other Entities

This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.

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Summary and timeline

Looking for the synopsis? Our IFRS 12 summary and timeline features information on current proposals and a timeline of IASB updates.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

Exclusive Interests in other entities
  • Helpsheets and support
  • 22 Feb 2023
  • PDF (337kb)
This updated factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Consolidations, joint arrangements, associates and separate financial statements
  • eBook chapter
  • 2023
  • PKF International Ltd
  • Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 10, IFRS 11, IFRS 12, IAS 27 and IAS 28.
Exclusive Disclosure of interests in other entities
  • eBook chapter
  • 2021
  • Ernst & Young LLP
  • International GAAP - Generally Accepted Accounting Practice under International Financial Reporting Standards
A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This chapter discusses IFRS 12.
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Other resources

IAS Plus
  • Website

Overviews of each international accounting standard, with a history and timeline of key events and amendments.

IFRS model accounts and disclosure checklists Many illustrative financial statements and checklists are available online, providing example presentation and disclosure formats for preparers of IFRS accounts. We’ve compiled a list of regularly updated free sources for model accounts.
International GAAP 2024: The global perspective on IFRS
  • Website

Detailed guide on interpreting and implementing IFRS, with illustrative examples and extracts from financial statements. The manual is available online (free registration required) as part of EY Atlas Client Edition.

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