IFRS 19: Subsidiaries without Public Accountability: Disclosures

by Wayne Bartlett

IFRS 19 has a narrow scope, yet the implications for the financial statements of the entities that adopt it will be significant. This course examines the details of the changes IFRS 19 implements, and what information is needed - and no longer needed - in the disclosures.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

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This course will enable you to

  • Evaluate whether IFRS 19 is appropriate for your organisation by understanding its potential benefits and drawbacks
  • Recognise the impact of IFRS 19 on your financial statements
  • Identify the information necessary for disclosures prepared under IFRS 19
  • Manage disclosures relating to assets and liabilities under IFRS 19

About the course

IFRS 19 Subsidiaries without Public Accountability: Disclosures was one of two new International Financial Reporting Standards introduced in 2024, marking a significant development since the last standard was published in 2017.

This course examines the rationale behind IFRS 19's inception and its interplay with other high-level standards. It also covers what information is needed - and no longer needed - in the required disclosures, and its potential impact on your organisation should you choose to adopt it. Despite its limited application, IFRS 19 has substantial implications for financial statements.

You will gain a comprehensive understanding of IFRS 19, determine its suitability for your organisation, and develop the confidence to implement its disclosures effectively.

Look inside

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Contents

  • The context
    • The year of IFRS
    • The rationale
    • Subsidiaries
    • Benefits and implementation
    • Objectives and scope
    • Making it easier
    • Elections
    • The effective date
    • Practical challenges in the timing
  • High-level standards
    • The other standards
    • IFRS 18
    • IAS 7
    • IAS 8
    • Estimation uncertainty
    • IAS 10
    • IAS 27
    • IAS 34
    • IFRS 13
  • Non-financial assets and liabilities
    • Dealing with PPE
    • Property, plant and equipment, and other tangible assets
    • Intangible assets
    • Impairments
    • Areas of risk
    • Provisions, contingent liabilities and contingent assets
    • Inventory
  • Other key areas
    • Revenue
    • IFRS 15
    • Financial instruments
    • Business combinations and interests in other entities
    • Foreign exchange transactions
    • Costly business
    • Costs
    • Related party transactions
    • Other standards

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours800+ unitshourshours800+ unitshourshours
Access period120 days120 days12 months12+ months
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