IASB PUBLISHES EXPOSURE DRAFT – SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY
06 Αυγούστου 2021
BDO has released IFRB 2021/12. The IASB has issued an Exposure Draft Subsidiaries without Public Accountability: Disclosures that proposes to permit eligible subsidiaries to apply reduced disclosure requirements with the recognition, measurement and presentation requirements in IFRS Standards. The Exposure Draft is in response to the feedback on the 2015 Agenda Consultation. Under the proposals, a subsidiary would be eligible to apply the proposed standard if it meets the eligibility criteria at the end of the reporting period. The Bulletin provides a brief background of the issue and an overview of the proposals of the Exposure Draft.