Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
IFRS 19 is a relatively new addition to the IFRS suite, created to simplify financial reporting for certain subsidiaries. Many companies that are part of larger corporate groups often struggle with the complexity of full IFRS disclosures, especially when their financial statements are not used by the public. IFRS 19 addresses this by offering a reduced set of disclosure requirements, without compromising the consistency of recognition and measurement principles.
This course is designed to help you understand how IFRS 19 fits into the broader IFRS framework and why it matters for entities with no public accountability. You will explore the conditions that must be met to use this standard and learn how to apply the disclosure requirements in practice. Through clear reading modules, a practical video session, and a short quiz, this course aims to make IFRS 19 easier to understand and apply. Whether you are a student or a working accountant, you’ll gain relevant and usable knowledge.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Identify the eligibility conditions a subsidiary must meet to apply IFRS 19, including the absence of public accountability and the requirement for its parent to prepare full IFRS consolidated financial statements, and recall how IFRS 19 affects the disclosure requirements of the subsidiary without changing its recognition and measurement obligations.
- Recall the steps involved in first-time application of IFRS 19, including the role of IFRS 1 where applicable, the requirement for consistent application across all reporting periods presented, and the distinction between disclosures that are required and those that may be omitted or reduced.
- Identify the practical challenges associated with adopting IFRS 19, including the determination of public accountability in edge cases, system readiness considerations, and group-level coordination requirements, and distinguish between the benefits of reduced disclosure workload and the limitations on eligibility and stakeholder expectations.
Who Will Benefit
This course is ideal for accounting and finance professionals working with subsidiaries in group structures who need to understand IFRS 19 eligibility and disclosure requirements. It will help them simplify financial reporting while maintaining compliance with IFRS standards, reducing complexity without affecting measurement and recognition.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.