IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures

This publication summarises the key requirements of IFRS 19.

IFRS 19 allows eligible entities to elect to apply IFRS 19’s reduced disclosure requirements while still applying the recognition, measurement and presentation requirements in other IFRS accounting standards.

IFRS 19 becomes effective for reporting periods beginning on or after 1 January 2027.

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