EFRAG issues draft comment letter on the IASB ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
On September 20, 2024, EFRAG published its Draft Comment Letter (DCL) on the IASB’s Exposure Draft IASB/ED/2024/5, which proposes amendments to IFRS 19 concerning Subsidiaries without Public Accountability: Disclosures. EFRAG supports the IASB’s initiative to update IFRS 19, including efforts to streamline the new and amended disclosures introduced in IFRS Accounting Standards from February 2021…