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IASB video on proposed reduced disclosure IFRS

  • IFRS - IASB Image

Oct 14, 2021

On October 14, 2021, the International Accounting Standards Board (IASB) posted a video hosted by IASB Board Member Jianqiao Lu which provides an overview of the exposure draft (ED), "Subsidiaries without Public Accountability: Disclosures".

On July 26, 2021, the IASB issued the ED that would permit eligible subsidiaries that are small and medium-sized entities (SMEs) to apply IFRSs but with reduced disclosure requirements. Comments on the ED are due by January 31, 2022.

Review the press release on the IASB’s website.

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