Forvis Mazars publishes a guide on IFRS 19 – Subsidiaries without public accountability: Disclosures
22 June 2026
IFRS 19 introduces a new reduced disclosure framework for eligible subsidiaries—offering meaningful relief without compromising compliance with IFRS Accounting Standards.
This practical Questions & Answers article unpacks the key requirements of IFRS 19, including eligibility, scope, effective date, interaction with IFRS 18, and the areas where disclosure relief is most significant.
Designed for preparers, group finance teams and advisers, the article highlights where cost and complexity can be reduced while still meeting the information needs of users of financial statements.
This guide is available here.
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