Overview

Many auditors and preparers are familiar with the burden subsidiaries face when preparing extensive financial disclosures — often duplicating information already reported at group level. IFRS 19, Subsidiaries without Public Accountability: Disclosures, introduces a transformative solution.

This new standard allows eligible subsidiaries to apply a reduced set of disclosure requirements instead of the full disclosure demands of other IFRS Accounting Standards. The result: streamlined reporting, reduced workload, and improved efficiency — without compromising the usefulness of financial statements for stakeholders.

Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 19 gives entities and auditors the opportunity to assess whether adopting the reduced-disclosure framework will provide tangible benefits.

This 2-hour training session provides a clear and practical understanding of IFRS 19, its requirements, and the audit implications associated with electing to apply the standard.

What You Will Learn

To explain the following concepts:

• Why IFRS 19 was developed
• Key principles used to develop the standard
• Eligibility criteria: which subsidiaries can apply IFRS 19
• Required disclosures under IFRS 19
• How to elect or revoke the election to apply the standard
• First-time adoption considerations
• Transition costs and practical implications

Who Should Attend?

This webinar is ideal for:

• External auditors
• Financial statement preparers
• Group reporting teams
• CFOs and financial managers
• Technical accounting teams
• Internal auditors and compliance professionals

Registration and Certification

Upon successful completion, participants will be awarded with a verifiable LEAF attendance certificate.

Registration:

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