IFRS 19: reduced disclosures for subsidiaries

Plain-English guides to IFRS 19, each with a worked example.

IFRS 19 lets eligible subsidiaries apply IFRS with reduced disclosures from 2027. 1 guide, all free.

1 guide

IFRS 19: reduced disclosures for subsidiaries5 minute readIFRS 19 explained: which subsidiaries can use reduced disclosures, what public accountability means, what changes, the 2025 amendments and the 2027 start.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.