IFRS 19 – Subsidiaries without Public Accountability: Disclosures
During May 2024, The International Accounting Standard Board (IASB) issued a new IFRS Accounting Standard for subsidiaries. IFRS 19 – Subsidiaries without Public Accountability: Disclosures permits eligible subsidiaries to use IFRS Accounting Standards with reduced disclosures. Subsidiaries are eligible to apply IFRS 19 if they do not have public accountability and their parent company applies IFRS Accounting Standards in their consolidated financial statements.
IFRS 19 can be accessed via the IFRS Standards Navigator. You need to be logged onto the SAICA website to access the IFRS Standards Navigator.
SAICA Events
IFRS 19 – Subsidiaries without Public Accountability: Disclosures
- Main Link: https://vimeo.com/event/4301143
- Alternative Link: https://vimeo.com/event/4458683
IASB resources
News
No |
Title |
Date published |
1. |
9 May 2024 |
|
Educational webcasts and webinars
No |
Document |
Date published |
1. |
Webcast: Implementing IFRS 19 – Insights from Global Preparers and IASB members |
22 July 2024 |
Educational materials
No |
Document |
Date published |
1. |
9 May 2024 |
|
2. |
Effects Analysis: IFRS 19 Subsidiaries without Public Accountability: Disclosures |
9 May 2024 |
3. |
Project Summary and Feedback Statement: Disclosure Initiative —Subsidiaries without Public Accountability: Disclosures |
9 May 2024 |
4. |
Guidance for developing and drafting disclosure requirements in IFRS Accounting Standards |
9 May 2024 |