Guidance (para. BC53)

BC53 The disclosure requirements in IFRS Accounting Standards are sometimes accompanied by guidance on how to satisfy those requirements, either in paragraphs accompanying the disclosure requirements or in a separate section of application guidance or implementation guidance. In feedback on the Exposure Draft, some preparers said they found this guidance helpful. The IASB considered this feedback and discussed whether to reproduce some or all of the guidance in IFRS 19. The IASB decided that reproducing the guidance would be inappropriate because it could hinder readability of IFRS 19, removing one of the benefits of a reduced disclosure standard. In making this decision, the IASB considered listing cross-references to all applicable guidance but agreed this would add an unnecessary level of detail because preparers would need to refer to individual Standards to access the relevant guidance. The IASB noted that the disclosure requirements in IFRS 19 are based on those in other IFRS Acc

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