1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 19: Subsidiaries without Public Accountability: Disclosures
  2. IFRS 19: Basis for Conclusions
  3. Scope (paras. BC17-BC31)
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Scope (paras. BC17-BC31)

Comparing proposed amendment...
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)
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