IFRS 19's Amendments have been released by the International Accounting Standards Board (IASB)

A new PDF resource has been issued, providing detailed information on the key amendments to IFRS 19, specifically focusing on the updates to the Subsidiaries without Public Accountability: Disclosures, which were issued in August 2025.

This 3 MB resource, free of advertisements and unnecessary information, offers a convenient format for offline reading and printing. However, due to its size, it may take some time to download, depending on your internet connection speed.

It's important to note that this resource does not replace the original IFRS 19, which was issued in May 2024. Instead, it serves as an update on the amendments made in August 2025. The resource does not cover the recognition, measurement, and presentation requirements in other IFRS accounting standards, as they remain applicable under IFRS 19.

The August 2025 update to IFRS 19 reduces disclosure requirements primarily by limiting the extent of financial statement disclosures for subsidiaries without public accountability. These reductions become effective for annual periods beginning on or after January 1, 2026.

Eligible entities can apply the reduced disclosure requirements, as outlined in the resource, for amendments and additions to IFRS accounting standards between February 2021 and May 2024. The resource contains these reduced disclosure requirements, making it a valuable tool for entities seeking to understand and comply with the updated IFRS 19 standards.

While the exact location to download the resource is not provided in this paragraph, it can be accessed from a specific source. We encourage readers to seek out this resource to stay informed about the latest developments in IFRS 19 standards.

IFRS 19's Amendments have been released by the International Accounting Standards Board (IASB)