Call: EFRAG Survey on IFRS 19 Reduced Disclosures
EFRAG has launched a survey to gather views on the voluntary application of IFRS 19 Subsidiaries without Public Accountability: Disclosures. This standard allows eligible subsidiaries to prepare financial statements with reduced disclosure requirements under IFRS.
The insights will help EFRAG evaluate:
- The costs and benefits of applying IFRS 19.
- Whether the standard aligns with the European public good and its suitability in the European context.
Target audience:
- Preparers: Subsidiaries and parent entities.
- Users: Analysts, investors, and other financial statement stakeholders.
Complete the survey by 28 February 2025.
Survey Links:
- IFRS 19 – EFRAG’s survey on the expected costs and benefits – Preparers
- IFRS 19 – EFRAG’s survey on the expected costs and benefits of IFRS 19 – Users
For more information [here]
The insights will help EFRAG evaluate:
- The costs and benefits of applying IFRS 19.
- Whether the standard aligns with the European public good and its suitability in the European context.
Target audience:
- Preparers: Subsidiaries and parent entities.
- Users: Analysts, investors, and other financial statement stakeholders.
Complete the survey by 28 February 2025.
Survey Links:
For more information [here]
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