IFRS 12 Disclosure of interest in other entities: Reporting alert

Ensure your accounting and reporting systems are up to date with this reporting alert on International Financial Reporting Standard (IFRS) 12.

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CPA Canada Reporting Alert: IFRS 12 Disclosure of Interest in Other Entities highlights the basic requirements of IFRS 12, considers possible business implications, and suggests an action plan to implement the standard.

Key features and significance of IFRS 12

This document summarizes the essential aspects and implications of IFRS 12, including information on:

  • the objective and scope of IFRS 12
  • IFRS 12 disclosure requirements relating to:
    • subsidiaries
    • joint ventures
    • joint operations
    • associates and unconsolidated structured entities
  • key new disclosure requirements

How will IFRS 12 impact your organization?

Gain a better understanding of how IFRS 12 may affect your organization, including: 

  • systems and process data collection
  • key performance metrics
  • contractual arrangements
  • communications with investors

Successfully adopt IFRS 12

Find practical tips and ideas for how to prepare an IFRS 12 implementation plan, including:

  • specific milestones
  • data gathering considerations
  • other implementation recommendations


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