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. Transition to and from IFRS 19 (paras. BC90-BC107)
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Transition to and from IFRS 19 (paras. BC90-BC107)

Comparing proposed amendment...
BC90
Transition requirements included in IFRS 19 (paras. BC91-BC95)
Electing to re-apply IFRS 19 (paras. BC96-BC98)
Comparative information (paras. BC99-BC102)
Whether electing or revoking an election to apply IFRS 19 requires a subsidiary to apply IAS 8 (paras. BC103-BC104)
Requirements in IFRS 1 (paras. BC105-BC107)
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