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IFRS 19: Subsidiaries without Public Accountability: DisclosuresObjective (paras. 1-6)Meeting the objective (paras. 2-6)Scope (paras. 7-12)Electing or revoking an election to apply this Standard (paras. 13-16)Interaction with IFRS 1 First-time Adoption of International Financial Reporting Standards (paras. 17-19)Disclosure requirements (paras. 20-276)Compliance with IFRS Accounting Standards (para. 20)IFRS 1 First-time Adoption of International Financial Reporting Standards (paras. 21-30)IFRS 2 Share-based Payment (paras. 31-34)IFRS 3 Business Combinations (paras. 35-37)IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (paras. 38-40)IFRS 6 Exploration for and Evaluation of Mineral Resources (para. 41)IFRS 7 Financial Instruments: Disclosures (paras. 42-73)IFRS 12 Disclosure of Interests in Other Entities (paras. 74-94)IFRS 13 Fair Value Measurement (paras. 95-97)IFRS 14 Regulatory Deferral Accounts (paras. 98-102)IFRS 15 Revenue from Contracts with Customers (paras. 103-114)IFRS 16 Leases (paras. 115-127)IFRS 18 Presentation and Disclosure in Financial Statements (paras. 128-163)IAS 2 Inventories (para. 164)IAS 7 Statement of Cash Flows (paras. 165-172)IAS 8 Basis of Preparation of Financial Statements (paras. 173-187)IAS 10 Events after the Reporting Period (paras. 188-191)IAS 12 Income Taxes (paras. 192-199)IAS 16 Property, Plant and Equipment (paras. 200-202)IAS 19 Employee Benefits (paras. 203-215)IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (paras. 216-217)IAS 21 The Effects of Changes in Foreign Exchange Rates (paras. 218-224)IAS 23 Borrowing Costs (para. 225)IAS 24 Related Party Disclosures (paras. 226-237)IAS 27 Separate Financial Statements (paras. 238-240)IAS 29 Financial Reporting in Hyperinflationary Economies (para. 241)IAS 32 Financial Instruments: Presentation (para. 242)IAS 34 Interim Financial Reporting (paras. 243-249)IAS 36 Impairment of Assets (paras. 250-256)IAS 37 Provisions, Contingent Liabilities and Contingent Assets (paras. 257-262)IAS 38 Intangible Assets (paras. 263-266)IAS 40 Investment Property (paras. 267-271)IAS 41 Agriculture (paras. 272-276)Appendix A - Effective date and transitionAppendix B - Disclosure requirements if an entity applies IFRS 19 before applying IFRS 18Appendix C - Amendments to other IFRS Accounting StandardsApproval by the International Accounting Standards Board of IFRS 19 Subsidiaries without Public Accountability: Disclosures issued in May 2024Approval by the International Accounting Standards Board of Amendments to the Classification and Measurement of Financial Instruments issued in May 2024IFRS 19: Basis for ConclusionsBasis for Conclusions on IFRS 19 Subsidiaries without Public Accountability: DisclosuresIntroduction (para. BC1)Background (paras. BC2-BC16)The research phase (paras. BC2-BC8)Developing the Exposure Draft (paras. BC9-BC14)Developing IFRS 19 from the Exposure Draft (paras. BC15-BC16)Scope (paras. BC17-BC31)BC17Subsidiaries without public accountability (paras. BC18-BC24)Assessment at the end of the reporting period (paras. BC25-BC27)Parent that produces consolidated financial statements that comply with IFRS Accounting Standards (paras. BC28-BC31)Developing the disclosure requirements (paras. BC32-BC53)BC32-BC40If recognition and measurement requirements were the same in the IFRS for SMEs Accounting Standard and IFRS Accounting Standards (paras. BC41-BC43)If recognition and measurement requirements in the IFRS for SMEs Accounting Standard and IFRS Accounting Standards differed (paras. BC44-BC45)Aligning language with other IFRS Accounting Standards (para. BC46)Presentation versus disclosure requirements (paras. BC47-BC49)Disclosure objectives (paras. BC50-BC52)Guidance (para. BC53)The structure of IFRS 19 (paras. BC54-BC57)Specific disclosure requirements (paras. BC58-BC89)Topics that gave rise to detailed discussion (paras. BC58-BC86)Transition to new or amended IFRS Accounting Standards (paras. BC87-BC89)Transition to and from IFRS 19 (paras. BC90-BC107)BC90Transition 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)Maintaining IFRS 19 (paras. BC108-BC114)
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Version date: 9 May 2024 - onwards

IFRS 6 Exploration for and Evaluation of Mineral Resources (para. 41)

41 An entity shall treat exploration and evaluation assets as a separate class of assets and make the disclosures required by either paragraphs 200-202 (under subheading IAS 16 Property, Plant and Equipment) or paragraphs 263-266 (under subheading IAS 38 Intangible Assets), consistent with how the assets are classified.

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