Updating the Subsidiaries without Public Accountability: Disclosures Standard

Completed
Endorsement consultation
Ioana Kiss
Kathrin Schoene

EFRAG FRB & EFRAG FR TEG Joint Online Meeting - 17 December 2025

07-01 - Cover note FEA on Amendments to IFRS 19 - EFRAG FR TEG - FRB 25-12-17.pdf
07-02 Amendments to IFRS 19 Subsidiaries without Public Accountability Disclosures - FEA - Letter to the EC - EFRAG FR TEG-FRB 25-12-17.pdf

EFRAG FRB Webcast Meeting 25 September 2025

08-01_-_cover_note_-_amendments_to_ifrs_19_-_efrag_frb_25-09-25.pdf
08-02_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-letter_to_the_ec_-_efrag_frb_25-09-25.pdf
08-03_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-_invitation_to_comment_-_efrag_frb_teg_25-09-25.pdf
08-04_-_the_ec_letter_to_efrag_requesting_endorsement_advice_on_amendments_to_ifrs_19_-_efrag_frb_25-09-25.pdf
08-05_-_the_iasb_publication_amendments_to_ifrs_19_-_for_background_-_efrag_frb_25-09-25.pdf

EFRAG FR TEG Webcast Meeting 19 September 2025

05-01_-_cover_note_amendments_to_ifrs_19_-_efrag_fr_teg_-_25-09-19.pdf
05-02_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-letter_to_the_ec_-_efrag_fr_teg_25-09-19.pdf
05-03_-_amendments_to_ifrs_19_subsidiaries_without_public_accountability_disclosures_-_dea_-_invitation_to_comment_-_efrag_fr_teg_25-09-19.pdf
05-04_-_ec_request_for_efrag_s_advice_amendments_to_ifrs_19_-_efrag_fr_teg_25-09-19.pdf
05-05_-_iasb-2025-amendments_to_ifrs_19_-_efrag_fr_teg_25-09-19.pdf

EFRAG FR TEG Webcast Meeting 16 April 2025

02-01 - Feedback on IASB ED Amendments to IFRS 19 - EFRAG FR TEG 25-04-16.pdf

EFRAG FR TEG Webcast Meeting 13 September 2024

05-01 - IASB Exposure Draft - Amendments to IFRS 19 Subsidiaries without Public Accountability Disclosures - Draft Comment Letter - EFRAG FR TEG 2024-09-13.pdf

EFRAG FR TEG - CFSS Webcast Meeting 12 September 2024

08-01 - Issues paper on Updating SwPA - EFRAG FR TEG-CFSS 24-09-12.pdf

EFRAG FRB Webcast Meeting 17 July 2024

09-01 - Updating IFRS 19 - Presentation - Proposals and feedback received - EFRAG FRB 24-07-17.pdf
09-01 - Updating IFRS 19 - Presentation - Proposals and feedback received - EFRAG FRB 24-07-17.pdf

EFRAG FR TEG Physical Meeting 1 July 2024

07-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-07-01.pdf

EFRAG FR TEG Webcast Meeting 12 April 2024

08-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-04-12.pdf

EFRAG FR TEG Physical Meeting 15 February 2024

02-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-02-15.pdf