IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries

IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries

The IASB has released a webcast explaining the requirements in the forthcoming reduced-disclosure IFRS Accounting Standard for subsidiaries of parent companies that apply IFRS Accounting Standards.
The new Accounting Standard is expected to be issued in the first half of 2024, effective for annual reporting periods beginning on or after 1 January 2027 and early application is permitted.
The webcast may be accessed here.