Basis for Conclusions on IFRS 19 Subsidiaries without Public Accountability: Disclosures

This Basis for Conclusions accompanies, but is not part of, IFRS 19 Subsidiaries without Public Accountability: Disclosures. It summarises the considerations of the International Accounting Standards Board (IASB) when developing IFRS 19. Individual IASB members gave greater weight to some factors than to others. The IASB also published an Effects Analysis describing the likely costs and benefits of IFRS 19.