UKEB Survey for users – Subsidiaries without Public Accountability: Disclosures

Date: 06 January 2022

The UK Endorsement Board secretariat has published its user survey on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures. The IASB ED seeks to develop a standard that would permit eligible subsidiaries to apply the recognition, measurement and presentation requirements in full IFRS Standards but with reduced disclosure requirements.

This is an opportunity to share your views on the scope, the principles for assessing user’s information needs and proposed disclosure requirements in the draft Standard.

The survey takes around 15 minutes to complete. We would particularly welcome input from users of subsidiary financial statements. The survey is open until COB 31 January 2022.  

The survey can be accessed here.