BC58 The IASB developed the disclosure requirements in IFRS 19 applying the approach described in paragraphs BC32-BC53. This approach gave rise to detailed discussion about some topics.

BC59 As described in paragraph BC32, the IASB's approach in developing the Exposure Draft was to use the disclosure requirements in the IFRS for SMEs Accounting Standard as a starting point. The IFRS for SMEs Accounting Standard is updated periodically and therefore has not been updated for some new and amended IFRS Accounting Standards. The modification of the approach between the Exposure Draft and IFRS 19 means the direct link between the disclosure requirements in IFRS 19 and those in IFRS Accounting Standards can be clearly observed.

BC60 The topics that gave rise to detailed discussion were:

(a) statement of compliance (see paragraphs BC61-BC63);

(b) discontinued operations (IFRS 5 Non-current Assets Held for Sale and Discontinued Operations) (see paragraph BC64);

(c) exploration for and evaluation of mineral resources (IFRS 6 Exploration for and Evaluation of Mineral Resources) (see paragraphs BC65-BC66);