The IASB has published the Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures that proposes amendments to its newest Standard, IFRS 19, which was issued in May 2024. The proposals would reduce disclosure requirements from new IFRS Accounting Standards and amendments issued between February 2021 and May 2024.

The Exposure Draft is open for comment until 27 November 2024.