IFRS 19 – Simplified financial reporting for eligible subsidiaries

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IFRS 19 – Simplified financial reporting for eligible subsidiaries

Insights

Published on September 11, 2025

• 1 min read

The Grant Thornton International IFRS Accounting Standards team has published Get ready for IFRS 19 – Simplified financial reporting for eligible subsidiaries.

IFRS 19 Subsidiaries without Public Accountability: Disclosures creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards.

However, what IFRS 19 does not do is change any of the recognition, measurement or presentation requirements presented in other IFRS Accounting Standards.This publication provides a high-level overview of the new requirements of IFRS 19, along with some practical insights into the potential challenges that entities will face when applying it.

IFRS Adviser Alert | Get ready for IFRS 19 – Simplified financial reporting for eligible subsidiaries | September 2025

Download the document IFRS_Adviser_Alert_IFRS_19_ANG_F_P

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