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IFRS 19 — Subsidiaries without Public Accountability: Disclosures
Effective 2027
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IFRS 19 is effective for annual reporting periods on or after 1 January 2027, with earlier application permitted.
The objective of IFRS 19 is to specify the disclosure requirements an entity is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards. An entity electing to apply this Standard applies the requirements in other IFRS Accounting Standards, except for the disclosure requirements. Instead, the entity applies the requirements in this Standard.