The IASB has published the new IFRS 19 Standard on Disclosures by Subsidiaries without Public Accountability. This new standard aims to simplify and reduce the cost of financial reporting for subsidiaries while maintaining the usefulness of their financial statements.
The standard will be effective for reporting periods beginning on or after 1 January 2027. However, earlier application is possible.
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Негізгі бет New standard IFRS 19
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