BC46 The proposals in the Exposure Draft included the disclosure requirements from the IFRS for SMEs Accounting Standard for topics for which the recognition and measurement requirements were the same. However, in some cases, the language used in the IFRS for SMEs Accounting Standard differed from that in IFRS Accounting Standards because it had been simplified for the purposes of the IFRS for SMEs Accounting Standard. After considering feedback on the Exposure Draft, the IASB decided the language used in IFRS 19 should match that in other IFRS Accounting Standards, to reflect the fact that IFRS 19 is part of IFRS Accounting Standards. The disclosure requirements in IFRS 19 have, for this reason, been updated to use the language from IFRS Accounting Standards with minor editorial changes.