Subsidiaries without Public Accountability: Disclosures Exposure Draft with IASB and UKEB Staff from subsidiary accounting uk Watch Video
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⏲ Duration: 18 min 21 sec ✓ Published: 14-Jan-2022
Description: The UK Endorsement Board (UKEB) Secretariat has published a video exploring the IASB Exposure Draft Subsidiaries without Public Accountability: Disclosures. The Exposure Draft seeks to develop an accounting standard that would permit eligible subsidiaries to apply reduced disclosure requirements as long as the subsidiary applies the recognition, measurement and presentation requirements in IFRS Standards.