Amendments to IFRS 19 – Subsidiaries without Public Accountability: Disclosures ( Comment deadline – 27 November 2024)
Overview
The Exposure Draft proposes to reduce or simplify disclosure requirements related to lack of exchangeability, international tax reform – pillar two model rules, supplier finance arrangements, IFRS 18 and non-current liabilities with covenants.
| Author | APC |
|---|---|
| Division | Corporate Reporting |
| Keywords | IAS 21 IAS 12 IAS 1 IFRS 18 |
| Categories | Financial Reporting |
| Date | 2024 |
| File |