The ASC has issued amendments to SFRS(I) 19 Subsidiaries without Public Accountability: Disclosures.
What changes
The reduced disclosure requirements are updated to cover new and amended standards issued after SFRS(I) 19 was first published, so eligible subsidiaries keep the benefit of reduced disclosures.
Effective date
Annual reporting periods beginning on or after 1 January 2027, together with SFRS(I) 19.