IFRS 19: Difference between revisions
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International Financial Reporting Standard | International Financial Reporting Standard 19, dealing with Subsidiaries without Public Accountability: Disclosures. | ||
IFRS | IFRS 19 specifies reduced disclosure requirements that an eligible entity is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards. | ||
IFRS | IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027. | ||
''(Source: Deloitte, IASPlus.)'' | |||
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* [[Principle]] | * [[Principle]] | ||
* [[Recognition]] | * [[Recognition]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 13:32, 2 February 2026
International Financial Reporting Standard 19, dealing with Subsidiaries without Public Accountability: Disclosures.
IFRS 19 specifies reduced disclosure requirements that an eligible entity is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards.
IFRS 19 was issued in May 2024 and applies to an annual reporting period beginning on or after 1 January 2027.
(Source: Deloitte, IASPlus.)
