IASB amends IFRS 19 for subsidiaries

IASB finalises amendments to IFRS 19 for subsidiaries

The International Accounting Standards Board (IASB) has released amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, completing its scheduled updates to the Standard. IFRS 19, which was introduced in May 2024, enables qualifying subsidiaries to adopt IFRS Accounting Standards with fewer disclosure requirements. The initial version accounted for reduced disclosure obligations for other Standards or amendments that were …

IASB amends IFRS 19 for subsidiaries

The International Accounting Standards Board issued amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, enabling it to complete the catch-up work it had planned to do on the standard.