IFRS 19 Subsidiaries without Public Accountability: Disclosures Active Concluded Kathrin Schoene Galina Borisova Menu: Project phase Description Documents Meeting documents Meetings Projects news Exposure draft consultation 14/12/2021 CL 01 SEAG - EFRAG DCL SWPA 2021.pdf Comment Letter Received 17/01/2022 CL 02 DASC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 17/01/2022 CL 03 SAP - EFRAG DCL SWPA 2021.pdf Comment Letter Received 20/01/2022 CL 04 DASB - EFRAG DCL SWPA 2021.pdf Comment Letter Received 21/01/2022 CL 05 ANC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 21/01/2022 CL 06 CNC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 25/01/2022 CL 07 AE - EFRAG DCL SWPA 2021.pdf Comment Letter Received 25/01/2022 CL 08 GDV - EFRAG DCL SWPA 2021.pdf Comment Letter Received 26/01/2022 CL 09 IE - EFRAG DCL SWPA 2021.pdf Comment Letter Received 26/01/2022 CL 10 Erste Group - EFRAG DCL SWPA 2021.pdf Comment Letter Received 27/01/2022 CL 11 ICPAC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 28/01/2022 CL 12 ICAC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 31/01/2022 CL 13 Business Europe - EFRAG DCL SWPA 2021.pdf Comment Letter Received 31/01/2022 CL 14 ASCG - EFRAG DCL SWPA 2021.pdf Comment Letter Received 01/02/2022 CL 15 AFRAC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 03/02/2022 CL 16 OIC - EFRAG DCL SWPA 2021.pdf Comment Letter Received 24/02/2022 EFRAG Comment Letter on IASB ED - Subsidiaries without Public Accountability - Disclosures.pdf Comment Letter 30/09/2021 EFRAG Draft Comment Letter on Subsidiaries without Public Accountability - Disclosures.pdf Draft comment letter 07/12/2021 EFRAG Secretariat Briefing - Subsidiaries without Public Accountability - Who can apply it.pdf Other EFRAG Secretariat Paper 11/02/2022 EFRAG survey for preparers - Summary of inputs received - SWPA.pdf Other EFRAG paper 10/02/2022 February 2022 - EFRAG Secretariat Briefing - Compatibility study - SWPA.pdf Other EFRAG Secretariat Paper Endorsement consultation 16/07/2025 CL01 - ICAC - EFRAG DEA SWPA.pdf Comment Letter Received 24/07/2025 CL02 - OIC - EFRAG DEA SWPA.pdf Comment Letter Received 04/08/2025 CL03 - ASCG - EFRAG DEA SWPA.pdf Comment Letter Received 01/09/2025 CL04 - CFO Forum EFRAG DEA SWPA.pdf Comment Letter Received 01/09/2025 CL04 - CFO Forum EFRAG DEA SWPA.pdf Comment Letter Received 03/09/2025 CL05 - AFRAC EFRAG DEA SWPA.pdf Comment Letter Received 03/09/2025 CL06 - DASB - EFRAG DEA SWPA.pdf Comment Letter Received 23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Invitation to comment Draft endorsement advice 23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Invitation to comment Draft endorsement advice 23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Letter to the EC Draft endorsement advice 25/09/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - letter to the EC Endorsement Advice 25/09/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - letter to the EC.pdf Endorsement Advice 10/10/2024 ifrs19 - subsidiaries without public accountability - BC.pdf IASB document 10/10/2024 ifrs19 - subsidiaries without public accountability - effects.pdf IASB document 10/10/2024 ifrs19 - subsidiaries without public accountability.pdf IASB document 23/09/2024 The European Commission Letter to EFRAG requesting endorsement advice on IFRS 19.pdf EC Endorsement Advice Request Meeting documents 25/09/2025 EFRAG FEA IFRS 19 Endorsement Advice Monitoring 14/06/2024 Updated EFRAG Secretariat Briefing - AN EU PERSPECTIVE ON THE SCOPE OF IFRS 19.pdf Other EFRAG Secretariat Paper 14/06/2024 Updated EFRAG Secretariat STUDY ON COMPATIBILITY OF THE EU ACCOUNTING DIRECTIVE WITH IFRS 19.pdf Other EFRAG Secretariat Paper
IFRS 19 Subsidiaries without Public Accountability: Disclosures Active Concluded Kathrin Schoene Galina Borisova
24/02/2022 EFRAG Comment Letter on IASB ED - Subsidiaries without Public Accountability - Disclosures.pdf Comment Letter
30/09/2021 EFRAG Draft Comment Letter on Subsidiaries without Public Accountability - Disclosures.pdf Draft comment letter
07/12/2021 EFRAG Secretariat Briefing - Subsidiaries without Public Accountability - Who can apply it.pdf Other EFRAG Secretariat Paper
10/02/2022 February 2022 - EFRAG Secretariat Briefing - Compatibility study - SWPA.pdf Other EFRAG Secretariat Paper
23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Invitation to comment Draft endorsement advice
23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Invitation to comment Draft endorsement advice
23/05/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - DEA - Letter to the EC Draft endorsement advice
25/09/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - letter to the EC Endorsement Advice
25/09/2025 IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - letter to the EC.pdf Endorsement Advice
23/09/2024 The European Commission Letter to EFRAG requesting endorsement advice on IFRS 19.pdf EC Endorsement Advice Request
14/06/2024 Updated EFRAG Secretariat Briefing - AN EU PERSPECTIVE ON THE SCOPE OF IFRS 19.pdf Other EFRAG Secretariat Paper
14/06/2024 Updated EFRAG Secretariat STUDY ON COMPATIBILITY OF THE EU ACCOUNTING DIRECTIVE WITH IFRS 19.pdf Other EFRAG Secretariat Paper
