IFRS 2025: Introducing IFRS 19
Part of a series on 2025 IFRS Updates. Disclosures form the most voluminous part of the annual financial statements, increasing time, effort and cost for preparers. IFRS 19 attempts to redress this balance by allowing reduced disclosures for qualifying organisations.

IFRS 2025: Introducing IFRS 19
This course will enable you to
About the course
IFRS 19 Subsidiaries without Public Accountability: Disclosures applies to a very select audience, and is also entirely voluntary. But, for that audience, it can greatly reduce the time, effort and cost of preparing disclosures in the annual financial statements.
This new standard examines the disclosure requirements for each individual IFRS Accounting Standard and assesses how they might be modified for subsidiaries without public accountability. This makes IFRS 19 very lengthy, and it must be examined in detail by individual organisations.
This short course offers a high-level synthesis and can act as your guide. For a deeper dive, check out our 4-hour course here.




