Reduced disclosures for subsidiaries reporting under IFRS 19 l EFRAG launches surveys to preparers and users l Deadline 28 February 2025

​Input from European users and preparers is key to ensure that reduced disclosures under IFRS 19 are fit for the European context.

​EFRAG is launching two online surveys to seek preparers' (subsidiaries and parent entities) and users' views on the voluntary application of IFRS 19 Subsidiaries without Public Accountability: Disclosures which allows eligible subsidiaries to prepare reduced disclosures under IFRS.

The objective of the two surveys is to support EFRAG in performing a cost-benefit assessment of the application of IFRS 19. The survey results will play an important role in EFRAG's cost-benefit assessment of the new standard and of the assessment whether the Standard is 'conducive to the European public good' which form part of the EU endorsement process.

Feedback from European constituents is essential for the EFRAG endorsement advice and to ensure that the reduced disclosures under IFRS 19 are suitable and effective for use in the European context.

You may complete the survey and submit your answers by using the links to the surveys before 28 February 2025:

Survey addressed to Preparers (PDF)

Survey addressed to Users (PDF)

The recording of the Joint EFRAG-IASB Educational Session on IFRS 19 Subsidiaries without Public Accountability: Disclosures that took place on 2 December will soon be online on our website.

For more insights, watch the recording of the EFRAG & IASB Educational Session on IFRS 19 Subsidiaries without Public Accountability: Disclosures held on 2 December 2024.

Watch the EFRAG-IASB Educational Session

For questions, please contact EFRAG Financial Reporting Project Director Kathrin Schöne or EFRAG Financial Reporting Advanced Technical Manager Galina Borisova.

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