The IFRS 19 disclosure tracker lists the disclosure requirements in IFRS 19 Subsidiaries without Public Accountability: Disclosures and maps them to their equivalents in other IFRS Accounting Standards. An ‘x’ mark is given for disclosure requirements in other IFRS Accounting Standards that have no equivalents in IFRS 19.
The disclosure tracker does not include:
- other requirements in other IFRS Accounting Standards, such as recognition, measurement or presentation requirements.
- guidance on applying disclosure requirements in other IFRS Accounting Standards. Subsidiaries applying IFRS 19 may refer to guidance in other IFRS Accounting Standards.
- disclosure requirements in an IFRS Accounting Standard that refer to disclosure requirements in other IFRS Accounting Standards (see paragraph 3 of IFRS 19).
Some disclosure requirements, while ‘equivalent’, are not word-for-word identical. For example, a requirement in IFRS 19 might state that in some situations, comparative information is not required, whereas the equivalent requirement in IFRS Accounting Standards might require comparative information.
The disclosure tracker is intended to be a ‘living document’ that will be updated with changes to disclosure requirements in other IFRS Accounting Standards and the corresponding changes to IFRS 19 itself.
