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
