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The IASB issues Amendments to IFRS 19
This publication summarises the key amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, issued on 21 August 2025.
IFRS 19 allows eligible entities to apply reduced disclosure requirements while still applying the recognition, measurement and presentation requirements in other IFRS accounting standards. When IFRS 19 was issued in May 2024, it reflected reduced disclosures for other IFRS accounting standards as at 28 February 2021.
These amendments, reduce (where relevant) the disclosure requirements of amendments and additions to IFRS accounting standards between February 2021 and May 2024.