IFRS 2025: Introducing IFRS 19

This module will enable you to

• Understand the scope and objectives of IFRS 19
• Adopt IFRS 19 in your organisation
• Identify IFRS 19's treatment of assets, liabilities, and revenue
• Recognise IFRS 19's treatment of financial instruments and costs

About the module

IFRS 19 Subsidiaries without Public Accountability: Disclosures applies to a very select audience, and is also entirely voluntary. But, for that audience, it can greatly reduce the time, effort and cost of preparing disclosures in the annual financial statements.

This new standard examines the disclosure requirements for each individual IFRS Accounting Standard and assesses how they might be modified for subsidiaries without public accountability. This makes IFRS 19 very lengthy, and it must be examined in detail by individual organisations.

This short course offers a high-level synthesis and can act as your guide. For a deeper dive, check out our 4-hour course here.