1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
Date-stamp loading
  1. IFRS 19: Subsidiaries without Public Accountability: Disclosures
Next

IFRS 19: Subsidiaries without Public Accountability: Disclosures

Comparing proposed amendment...
Objective (paras. 1-6)
Meeting the objective (paras. 2-6)
Scope (paras. 7-12)
Electing or revoking an election to apply this Standard (paras. 13-16)
Interaction with IFRS 1 First-time Adoption of International Financial Reporting Standards (paras. 17-19)
Disclosure requirements (paras. 20-276)
Compliance with IFRS Accounting Standards (para. 20)
IFRS 1 First-time Adoption of International Financial Reporting Standards (paras. 21-30)
IFRS 2 Share-based Payment (paras. 31-34)
IFRS 3 Business Combinations (paras. 35-37)
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (paras. 38-40)
IFRS 6 Exploration for and Evaluation of Mineral Resources (para. 41)
IFRS 7 Financial Instruments: Disclosures (paras. 42-73)
IFRS 12 Disclosure of Interests in Other Entities (paras. 74-94)
IFRS 13 Fair Value Measurement (paras. 95-97)
IFRS 14 Regulatory Deferral Accounts (paras. 98-102)
IFRS 15 Revenue from Contracts with Customers (paras. 103-114)
IFRS 16 Leases (paras. 115-127)
IFRS 18 Presentation and Disclosure in Financial Statements (paras. 128-163)
IAS 2 Inventories (para. 164)
IAS 7 Statement of Cash Flows (paras. 165-172)
IAS 8 Basis of Preparation of Financial Statements (paras. 173-187)
IAS 10 Events after the Reporting Period (paras. 188-191)
IAS 12 Income Taxes (paras. 192-199)
IAS 16 Property, Plant and Equipment (paras. 200-202)
IAS 19 Employee Benefits (paras. 203-215)
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (paras. 216-217)
IAS 21 The Effects of Changes in Foreign Exchange Rates (paras. 218-224)
IAS 23 Borrowing Costs (para. 225)
IAS 24 Related Party Disclosures (paras. 226-237)
IAS 27 Separate Financial Statements (paras. 238-240)
IAS 29 Financial Reporting in Hyperinflationary Economies (para. 241)
IAS 32 Financial Instruments: Presentation (para. 242)
IAS 34 Interim Financial Reporting (paras. 243-249)
IAS 36 Impairment of Assets (paras. 250-256)
IAS 37 Provisions, Contingent Liabilities and Contingent Assets (paras. 257-262)
IAS 38 Intangible Assets (paras. 263-266)
IAS 40 Investment Property (paras. 267-271)
IAS 41 Agriculture (paras. 272-276)
Appendix A - Effective date and transition
Appendix B - Disclosure requirements if an entity applies IFRS 19 before applying IFRS 18
Appendix C - Amendments to other IFRS Accounting Standards
Approval by the International Accounting Standards Board of IFRS 19 Subsidiaries without Public Accountability: Disclosures issued in May 2024
Approval by the International Accounting Standards Board of Amendments to the Classification and Measurement of Financial Instruments issued in May 2024
IFRS 19: Basis for Conclusions
Basis for Conclusions on IFRS 19 Subsidiaries without Public Accountability: Disclosures
Introduction (para. BC1)
Background (paras. BC2-BC16)
The research phase (paras. BC2-BC8)
Developing the Exposure Draft (paras. BC9-BC14)
Developing IFRS 19 from the Exposure Draft (paras. BC15-BC16)
Scope (paras. BC17-BC31)
BC17
Subsidiaries without public accountability (paras. BC18-BC24)
Assessment at the end of the reporting period (paras. BC25-BC27)
Parent that produces consolidated financial statements that comply with IFRS Accounting Standards (paras. BC28-BC31)
Developing the disclosure requirements (paras. BC32-BC53)
BC32-BC40
If recognition and measurement requirements were the same in the IFRS for SMEs Accounting Standard and IFRS Accounting Standards (paras. BC41-BC43)
If recognition and measurement requirements in the IFRS for SMEs Accounting Standard and IFRS Accounting Standards differed (paras. BC44-BC45)
Aligning language with other IFRS Accounting Standards (para. BC46)
Presentation versus disclosure requirements (paras. BC47-BC49)
Disclosure objectives (paras. BC50-BC52)
Guidance (para. BC53)
The structure of IFRS 19 (paras. BC54-BC57)
Specific disclosure requirements (paras. BC58-BC89)
Topics that gave rise to detailed discussion (paras. BC58-BC86)
Transition to new or amended IFRS Accounting Standards (paras. BC87-BC89)
Transition to and from IFRS 19 (paras. BC90-BC107)
BC90
Transition requirements included in IFRS 19 (paras. BC91-BC95)
Electing to re-apply IFRS 19 (paras. BC96-BC98)
Comparative information (paras. BC99-BC102)
Whether electing or revoking an election to apply IFRS 19 requires a subsidiary to apply IAS 8 (paras. BC103-BC104)
Requirements in IFRS 1 (paras. BC105-BC107)
Maintaining IFRS 19 (paras. BC108-BC113)
Next