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In July 2024, the International Accounting Standards Board (IASB) published its Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures. The Exposure Draft covers disclosure requirements issued between 28 February 2021 and 1 May 2024 that are included in IFRS 19 without reduction. The IASB proposes to reduce these disclosure requirements so that the Standard will only include disclosure requirements that reflect its principles for reducing disclosure requirements. The IASB is also asking stakeholders whether it should reduce the disclosure requirements from the prospective IFRS Accounting Standard Regulatory Assets and Regulatory Liabilities.

IASB® Update January 2025

The IASB met on 29 January 2025 to discuss feedback on its Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, which sets out proposed amendments to IFRS 19 for new and amended IFRS Accounting Standards issued between February 2021 and May 2024.

The IASB was not asked to make any decisions.

Next milestone

Final Amendment