IFRS 19 Subsidiaries without Public Accountability: Disclosures, Concluded | EFRAG

EFRAG Issues Endorsement Advice on the Reduced Disclosure Standard

EFRAG recommends IFRS 19 Subsidiaries without Public Accountability: Disclosures for endorsement in the EU.

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EFRAG seeks comments on its Draft Endorsement Advice on the reduced disclosure standard for eligible subsidiaries

Stakeholders are invited to submit comments by 3 September 2025 COB.

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One Month Left to Have Your Say: Support IFRS 19 Endorsement in the EU by Completing EFRAG’s Surveys

Users and preparers have until 28 February 2025 to give feedback on the endorsement of the reduced disclosure standard in Europe for...

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Joint EFRAG & IASB Session on IFRS 19: Summary Report Now Available

Read about the potential practical impact of IFRS 19 within European context explored during the event.

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Reduced disclosures for subsidiaries reporting under IFRS 19 l EFRAG launches surveys to preparers and users l Deadline 14 March 2025

Input from European users and preparers is key to ensure that reduced disclosures under IFRS 19 are fit for the European context.

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Joint EFRAG-IASB Educational Session on IFRS 19 Subsidiaries without Public Accountability: Disclosures on 2 December l Programme Available

Join us for an interactive session to engage with experts and discover how the new reduced disclosure standard may impact your organisation!

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