EFRAG is inviting financial statement preparers and users to submit feedback on the voluntary application of IFRS 19 – Subsidiaries without Public Accountability: Disclosures. This standard allows eligible subsidiaries to apply reduced disclosures under IFRS Accounting Standards. The deadline for submission is 28 February 2025.
Your feedback will contribute to EFRAG’s cost-benefit analysis of applying IFRS 19 and inform the European Commission’s endorsement decision. Feedback from European constituents is vital to move forward with the endorsement process, enabling the application of the reduced disclosure standard across the European Economic Area.
Deadline for Submissions: 28 February 2025
For more information [here]