Update of EFRAG Secretariat Briefings on the use of IFRS 19 Subsidiaries without Public Accountability

​On 9 May 2024, the IASB issued the Standard IFRS 19 Subsidiaries without Public Accountability: Disclosures. Today, the EFRAG Secretariat provides two updated Briefings on the matter: 

• UPDATED EFRAG SECRETARIAT BRIEFING: AN EU PERSPECTIVE ON THE SCOPE OF IFRS 19. WHO WOULD BE ABLE TO APPLY IT IN THE EU? 
• UPDATED EFRAG SECRETARIAT STUDY ON COMPATIBILITY OF THE EU ACCOUNTING DIRECTIVE WITH IFRS 19. 

Fonte: http://www.efrag.org Vai all’articolo originale