Webcast series: Forthcoming IFRS Accounting Standard for Subsidiaries without Public Accountability
A series of webcasts explaining the forthcoming IFRS Accounting Standard for Subsidiaries
without Public Accountability is available below:
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A preparer’s perspective
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A regulator's perspective
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Overview of the forthcoming IFRS Accounting Standard
A preparer’s perspective
Michael Stewart, Senior Expert of Financial Reporting at Huawei and IASB technical
staff member, Özlem Arslan, discuss the expected benefits of the new IFRS Accounting
Standard for the eligible companies.
The new IFRS Accounting Standard is expected to be issued in May 2024.
Access the webcast here
A regulator's perspective
William Biese, Member of the Mexican Financial Reporting Standard Setting Board and
IASB technical staff member, Özlem Arslan discuss the benefits and impact of the new
Accounting Standard from a regulatory perspective.
Access the webcast here
Overview of the forthcoming IFRS Accounting Standard
IASB Technical Staff member Carlo Pereras explains the requirements in the
forthcoming reduced-disclosure IFRS Accounting Standard for subsidiaries of parent
companies that apply IFRS Accounting Standards.
This Accounting Standard aims to simplify and reduce cost of financial reporting, and
is expected to be launched in the first-half of 2024.
Access the webcast here