IFRS 19

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.)

See also

• Disclosure
• Financial reporting
• Financial statements
• IAS 1
• International Accounting Standards Board (IASB)
• International Financial Reporting Standards (IFRS)
• Principle
• Recognition