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A series of three webcasts explaining the proposals set out in the Exposure Draft Subsidiaries without Public Accountability: Disclosures is available below.

Composed of three short webcasts, this series explores the:

  • objectives and scope of the project;
  • proposed disclosure requirements; and
  • structure and application of the draft Standard.

The IASB is seeking feedback on the proposals until 31 January 2022.


Objective and scope of the project


Developing the disclosure requirements


Structure and application of the draft IFRS Standard