МСФО 19: КРИТИЧЕН АНАЛИЗ НА НАМАЛЯВАНЕТО НА ОПОВЕСТЯВАНИЯТА ЗА ДЪЩЕРНИ ДРУЖЕСТВА БЕЗ ПУБЛИЧНА ОТЧЕТНОСТ
IFRS 19: CRITICAL ANALYSIS OF THE REDUCTION IN DISCLOSURES FOR SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY
Author(s): Georgi StoyanovSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: IFRS; Disclosure; Reduced disclosure requirements; Accounting; Subsidiaries
Summary/Abstract: IFRS 19 is a new standard of the IASB that introduces reduced disclosure requirements for subsidiaries without public accountability, while maintaining the full recognition and measurement rules under IFRS. The aim is to reduce administrative burdens and costs without compromising the quality of financial information. Its success depends on global adoption and continuous updating in line with new standards.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 29/2025
- Issue No: 4
- Page Range: 1-14
- Page Count: 14
- Language: Bulgarian
