support, financial Reporting Faculty, the faculty offers assistance and support in ifrs, UK gaap and other aspects of business reporting. History of ifrs 12, date, development, comments. Guides and publications, some guides and comparisons that we link to may pre-date the latest amendments to this standard. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service. Interests in subsidiaries An entity shall disclose information that enables users of its consolidated financial statements to: ifrs 12:10 understand the composition of the group understand the interest that non-controlling interests have in the group's activities and cash flows evaluate the nature and extent. History of the project, november 2004, project on joint arrangements added to the iasb's agenda.
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