IFRS 12: Tùi kî-tha kò-thé ê koân-ek ê thàu-lō͘ (對其他個體的權益的透露; Eng-gí: Disclosure of Interests in Other Entities) sī Kok-chè Kòe-kè Chún-chek Lí-sū-hōe (IASB) hoat-pò͘ ê chi̍t-ê Kok-chè Châi-bū Pò-tō Chún-chek.

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