IFRS 19 is the latest IFRS accounting standard issued in May 2024. It is a disclosure-only standard that will significantly benefit many organisations and increase the pace of the adoption of ...

IFRS 19 is a voluntary standard for eligible subsidiaries that do not have public accountability and whose ultimate or intermediate parent produces consolidated financial statements available for ...

The IFRS Foundation has published its annual report and audited financial statements for the year ended 31 December 2023, reinforcing the foundation’s guiding principle that better information ...

ON May 9, 2024, the International Accounting Standards Board (IASB) issued IFRS 19 Subsidiaries without Public Accountability: Disclosures that allows eligible entities to apply reduced disclosure ...

In 2008, the AICPA governing Council voted to amend AICPA rules 202 and 203 to recognize the IASB as an accounting standard-setting body. Thus, AICPA members may report on financial statements ...