Board work plan update
Date recorded:
Oral update
The staff gave an oral update on the forthcoming IFRS 19 Subsidiaries without Public Accountability: Disclosures. The standard will now be published in May 2024 instead of April 2024 to give the staff more time to perform the required quality checks. As a consequence, the catch-up exposure draft, with which the IASB will consult stakeholders on requirements arising from IFRS Accounting Standards that have been issued or amended since the IASB published the Exposure Draft Subsidiaries without Public Accountability: Disclosures in July 2021, will be published in July 2024 instead of June 2024.
