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IASB video on proposed reduced disclosure IFRS

  • IASB webcast Image

14 Oct 2021

The IASB has 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 26 July 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 31 January 2022.

For more information, see the press release on the IASB’s website.

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