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What is Ap32b Reductions Disclosure Requirements about?

This staff paper discusses proposed amendments to IFRS 19 regarding disclosure requirements for subsidiaries without public accountability, responding to feedback from an Exposure Draft. It outlines staff recommendations for confirming certain proposals while considering potential reductions in disclosure requirements, particularly in areas such as supplier finance arrangements and Pillar Two model rules. The paper is structured to facilitate discussion among IASB members and includes specific questions for

Author

Abdelmadjid

Language

EN