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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: 30 May 2024 - onwards

Approval by the International Accounting Standards Board of Amendments to the Classification and Measurement of Financial Instruments issued in May 2024

Amendments to the Classification and Measurement of Financial Instruments was approved for issue by 13 of the 14 members of the International Accounting Standards Board. Mr Perrin dissented from the issue of the amendments. His dissenting opinion is set out after the Basis for Conclusions.

Andreas Barckow                                                                         Chair

Linda Mezon-Hutter                                                                     Vice-Chair

Nick Anderson

Patrina Buchanan

Tadeu Cendon

Florian Esterer

Zach Gast

Hagit Keren

Jianqiao Lu

Bruce Mackenzie

Bertrand Perrin

Rika Suzuki

Ann Tarca

Robert Uhl

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