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The International Accounting Standards Board (IASB) expects to issue the Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures on 21 August 2025. These amendments will provide reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024.

IFRS Digital subscribers will be able to download the document from the IFRS Accounting Standards Navigator and the Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures project page. PDF copies will also be available to order from the Web Shop.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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IFRS Accounting Standards development
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IFRS 19 Subsidiaries without Public Accountability Disclosures