Webcasts on the proposed IFRS Standard for subsidiaries without public accountability
A series of three webcasts explaining the proposals set out in the Exposure Draft Subsidiaries without Public Accountability: Disclosures is available below.
Composed of three short webcasts, this series explores the:
objectives and scope of the project;
proposed disclosure requirements; and
structure and application of the draft Standard.
The IASB is seeking feedback on the proposals until 31 January 2022.