[Draft] Endorsement Criteria Assessment of IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS 19, issued by the IASB in May 2024, is a new voluntary IFRS® Accounting Standard for subsidiaries without public accountability. It sets out reduced disclosure requirements compared with those in full IFRS Accounting Standards. The IASB’s effective date for the Standard is 1 January 2027.

The UKEB invites stakeholders’ views on the [Draft] ECA’s tentative conclusions regarding the potential UK adoption of IFRS 19. Stakeholder feedback is important to the UKEB in determining whether IFRS 19 aligns with the needs of UK entities preparing financial statements, users of financial reporting, and other affected stakeholders; and whether it is suitable, overall, for use in the UK.

Stakeholders are invited to provide feedback via the Invitation to Comment Form. For any further enquiries please email[email protected]. The consultation closes on 26 February 2026.

The UKEB’s IFRS 19 project webpage provides further information on our approach to this project. Educational materials, including two snapshots published by the UKEB about IFRS 19 and the expected costs and benefits of implementation, may also be accessed on the project webpage.