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
Ready to Enrol?
Access the Virtual Learning Centre to register, or reach out and our team will get you started.