BC90 The topics the IASB considered on a subsidiary's transition to and from IFRS 19 included:

(a) whether IFRS 19 should contain transition requirements that apply when a subsidiary first applies IFRS 19 (see paragraphs BC91-BC95);

(b) whether a subsidiary should be permitted to re-apply IFRS 19 (see paragraphs BC96-BC98);

(c) what comparative information should be required if a subsidiary applies IFRS 19 in the current reporting period but did not apply IFRS 19 in the preceding period (see paragraphs BC99-BC100);

(d) what comparative information should be required if a subsidiary, applying IFRS Accounting Standards in the preceding and current periods, applied IFRS 19 in the preceding period but not in the current period (see paragraphs BC101-BC102);

(e) whether electing or revoking an election to apply IFRS 19 requires a subsidiary to apply IAS 8 (see paragraphs BC103-BC104); and