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Items tagged with "IFRS 19"

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SEC responds to new IFRS 19 standard

Last week the US Securities and Exchange Commission (SEC) provided a statement on the application of International Financial Reporting Standard (IFRS) 19, Subsidiaries without Public Accountability: Disclosures. The SEC’s guidance comes in response to theĀ recent publicationĀ of IFRS 19 by the International Accounting Standards Board (IASB).

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New standard simplifies subsidiary financial reporting

Last week the International Accounting Standards Board (IASB) launched IFRS 19, a new accounting standard designed to simplify reporting for subsidiaries without public accountability. This new standard allows eligible subsidiaries to utilise the IFRS framework but with reduced disclosure requirements.

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