Final week to respond to EFRAG’s consultation on Draft Endorsement Advice for Amendments to IFRS 19
Stakeholders have until 28th November to submit their feedback on the Draft Endorsement Advice for Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures (“DEA”).
Amendments to IFRS 19 complete the reductions and provide reduced disclosure requirements for new or amended IFRS Accounting Standards issued between February 2021 and May 2024.
In September 2025, EFRAG recommended IFRS 19 Subsidiaries without Public Accountability: Disclosures for endorsement in the EU. Feedback from European constituents on the DEA for Amendments to IFRS 19 is essential for the endorsement process to apply the reduced disclosure standard in the European Economic Area.
Submit your comment
Download the invitation to comment in Word or PDF and submit it to EFRAG by Friday 28th November 2025.