IFRS 19 — Subsidiaries without Public Accountability

Programme Overview

IFRS 19 lets eligible subsidiaries keep full IFRS recognition and measurement, but report using a much shorter disclosure list — cutting the cost of group reporting without stepping outside IFRS. This programme covers who qualifies, what's kept, and what's cut. Effective 1 Jan 2027.

Why This Programme

• ✓Understand exactly which subsidiaries can use IFRS 19
• ✓Know what stays full-IFRS and what gets reduced
• ✓Build a compliant reduced disclosure set
• ✓Understand how this fits into group reporting
• ✓Avoid the common eligibility mistakes
• ✓Get ready for first-time application

Assessment

• ✓Eligibility Assessment Exercise
• ✓Reduced Disclosure Build
• ✓Group Reporting Case Study
• ✓Final Review

Main Modules

• Who Can Use IFRS 19
  Eligibility — a subsidiary of a group using full IFRS, with no public accountability of its own
• Full Recognition, Reduced Disclosure
  The core trade-off principle behind the standard
• Building the Reduced Disclosure Set
  What's kept, what's cut, and why
• Transition & First-Time Application
  Moving a subsidiary onto IFRS 19 reporting