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Final Stage

In May 2024 the International Accounting Standards Board issued IFRS 19 Subsidiaries without Public Accountability: Disclosures. IFRS 19 has an effective date of 1 January 2027. Earlier application is permitted.

Please visit the implementation page for IFRS 19 for information relating to the IASB’s activities to support the implementation of the Standard.

To receive updates on IFRS 19, log in or register for an account and select ‘IFRS 19’ from the dashboard.