IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards.
The pdf download [ 1578 kb ] below discusses the implementation of the disclosure requirements for subsidiaries that meet the criteria to be classified as Subsidiaries without Public Accountability. In this article we also summarise the practical applications of IFRS 19, with an illustrative analysis of the disclosures of five Standards which indicate which disclosures are still required and which are not included in IFRS 19.
GET READY FOR IFRS 19
This Insight covers the disclosure requirements for subsidiaries without public accountability who report under IFRS.
