IFRS 19: Simplified Disclosures for Subsidiaries Without Public Accountability
Автор: AARO Academy
Загружено: 2025-06-19
Просмотров: 22954
Описание:
In this AARO Academy session, we explain the key principles and practical implications of IFRS 19, the disclosure standard introduced in May 2024. Designed for subsidiaries without public accountability, IFRS 19 offers a streamlined approach to financial statement disclosures—reducing reporting burden while maintaining compliance with full IFRS recognition and measurement requirements.
What you’ll learn in this video:
👉What IFRS 19 is and why it was introduced
👉Eligibility criteria and scope of application
👉How flexibility works across reporting periods
👉What disclosures are reduced—and which remain mandatory
👉Practical examples of cost savings and alignment within group reporting
Chapters:
00:00 - IFRS 19 – Subsidiaries Without Public Accountability Disclosures
00:29 - What is IFRS 19?
00:59 - Why was IFRS 19 introduced?
01:27 - Effective Date and Application Flexibility
01:50 - Scope and Eligibility
02:44 - Key Exemptions and Requirements
03:09 - Comparative Periods and Switching
03:31 - Summary
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
