IFRS 19 - Set for change

13 February 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 who can apply the standard, how it works in practice, and where the most meaningful disclosure relief arises—while still applying full IFRS Accounting Standards recognition and measurement. The article is designed for group finance teams and advisors highlighting where cost and complexity can be reduced without sacrificing transparency.