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On 29 August 2024, the IASB published for public comment IFRS Accounting Taxonomy 2024—Proposed Update 3 IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements.

This proposed update includes changes resulting from the following amendments:

  • IFRS 19 Subsidiaries without Public Accountability: Disclosures, issued in May 2024;
  • Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7), issued in May 2024; and
  • Annual Improvements to IFRS Accounting Standards—Volume 11, issued in July 2024.

The deadline for submitting comments is 28 October 2024.

Stakeholders can respond to the Proposed IFRS Taxonomy Update by submitting:

Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Proposed IFRS Taxonomy Update.

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Document Title
IFRS Accounting Taxonomy 2024—Proposed Update 3 IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements
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