BC99 The IASB considered what comparative information should be required if a subsidiary elects to apply IFRS 19 in the current reporting period, having not done so in the previous period. The IASB expected that such a subsidiary might provide fewer disclosures in its financial statements in the current period than in the preceding period.
BC100 The IASB decided it was unnecessary to require additional disclosures beyond the requirement in IFRS 19 for the subsidiary to state it has applied IFRS 19. The reason for this decision was that the disclosure requirements developed for IFRS 19 were designed to meet the information needs of users of the subsidiaries' financial statements (see paragraphs BC32-BC40). A subsidiary would include comparative information for the immediately preceding reporting period when IFRS 19 requires such information to be disclosed, instead of based on the disclosure requirements that were relevant when it prepared financial statements for its previous reporting
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