The latest amendments take into account changes made to various standards since the launch of IFRS 19, Subsidiaries without Public Accountability: Disclosures, in May 2024, which impact eligible subsidiaries applying IFRS accounting standards with reduced disclosures.

IASB confirmed it has now ‘completed its planned catch-up work on the standard’, designed to help eligible subsidiaries with reporting requirements. These changes were first consulted on back in July 2024.

The latest amendments to IFRS 19, which does not become applicable until 1 January 2027, reflect recent changes to existing IFRS accounting standards incorporating disclosure requirements for standards and amendments issued between February 2021 and May 2024.