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ISCA seeks comments on IASB’s ED Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The proposals would reduce disclosure requirements from new IFRS Accounting Standards and amendments issued between February 2021 and May 2024.
The proposals would reduce or simplify the disclosure requirements related to:
- lack of exchangeability (amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates);
- international tax reform—Pillar Two Model Rules (amendments to IAS 12 Income Taxes);
- supplier finance arrangements (amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures);
- primary financial statements (IFRS 18 Presentation and Disclosure in Financial Statements); and
- non-current liabilities with covenants (amendments to IAS 1 Presentation of Financial Statements).
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 9 October 2024 (Wednesday).
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