IFRS 19 - Subsidiaries without Public Accountability

IFRS 19 is a relatively new addition to the IFRS suite, created to simplify financial reporting for certain subsidiaries. Many companies that are part of larger corporate groups often struggle with the complexity of full IFRS disclosures, especially when their financial statements are not used by the public. IFRS 19 addresses this by offering a reduced set of disclosure requirements—without compromising the consistency of recognition and measurement principles.

This course is designed to help you understand how IFRS 19 fits into the broader IFRS framework and why it matters for entities with no public accountability. You will explore the conditions that must be met to use this standard and learn how to apply the disclosure requirements in practice.

Through clear reading modules, a practical video session, and a short quiz, this course aims to make IFRS 19 easier to understand and apply. Whether you are a student or a working accountant, you’ll gain relevant and usable knowledge.