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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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IFRS 19 disclosure tracker
The IFRS 19 disclosure tracker lists the disclosure requirements in IFRS 19 Subsidiaries without Public Accountability: Disclosures and maps them to their equivalents in other IFRS Accounting Standards. An ‘x’ mark is given for disclosure requirements in other IFRS Accounting Standards that have no equivalents in IFRS 19.
Some disclosure requirements, while ‘equivalent’, are not word-for-word identical. For example, a requirement in IFRS 19 might state that in some situations, comparative information is not required, whereas the equivalent requirement in IFRS Accounting Standards might require comparative information.
The disclosure tracker is intended to be a ‘living document’ that will be updated with changes to disclosure requirements in other IFRS Accounting Standards and the corresponding changes to IFRS 19 itself.
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Supporting materials for IFRS 19
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