IASB simplifies Financial Reporting for Eligible Subsidiary Companies
The IASB has issued IFRS 19 Subsidiaries without Public Accountability: Disclosures.
IFRS 19 and the Basis for Conclusions are available to IFRS Digital subscribers. You can purchase an IFRS Digital Subscription on https://shop.ifrs.org/product-detail?id=1595, or a PDF version of the Standard from https://shop.ifrs.org/product-detail?id=2204.
Support to implement IFRS 19 is available on https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ifrs-19/
To obtain more documents, along with IFRS 19, visit the completed project page on https://www.ifrs.org/projects/completed-projects/2024/subsidiaries-smes/
