EFRAG has published a summary report on the educational session about IFRS 19, the IASB’s reduced disclosure standard, which took place on 2 December 2024. The session explored the practical application of IFRS 19, particularly its impact on European entities.
The event provided a comprehensive overview of IFRS 19, focusing on the standard’s key aspects, including disclosures for subsidiaries without public accountability. It also addressed the potential implications for European entities and discussed the EU’s endorsement process.
The report includes valuable insights gathered from panellists, as well as key feedback and questions from the audience. Some of the main topics discussed during the session include:
- Introduction to IFRS 19
- EU Perspective on its Application
- Panel Insights
- EU Endorsement Process
This session was a significant opportunity to explore the practical considerations of IFRS 19 within the European context, and the summary report now provides a useful reference for stakeholders looking to understand its broader implications.
To access to the summary report [here]
For more information [here]