IASB published an exposure draft that we discussed the other day - reduced disclosure requirements for subsidiaries without public accountability
https://www.ifrs.org/news-and-events/ne ... sidiaries/
https://www.ifrs.org/content/dam/ifrs/p ... swpa-d.pdf
IASB proposes reduced disclosure requirements for subsidiaries
Re: IASB proposes reduced disclosure requirements for subsidiaries
Still so many requirements
Re: IASB proposes reduced disclosure requirements for subsidiaries
IASB welcomes comment letters
BTW, a link to the snapshot:
https://www.ifrs.org/content/dam/ifrs/p ... y-2021.pdf
BTW, a link to the snapshot:
https://www.ifrs.org/content/dam/ifrs/p ... y-2021.pdf
Re: IASB proposes reduced disclosure requirements for subsidiaries
I need to read the detail but it may be like we already have in UK, FRS 101 (IFRS with reduced disclosure)