Новите възможности пред консолидацията на финансовите отчети с въвеждането на МСФО 19 "Дъщерни предприятия без публична отчетност : Оповестявания"
The New Opportunities for Consolidated Financial Reporting with the Introduction of IFRS 19 "Subsidiaries without Public Accountability : Disclosures"

Author(s): Lilyana Dzhoneva
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Governance, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: IFRS; financial reporting; consolidated financial statements; subsidiaries; disclosures
Summary/Abstract: The introduction of IFRS 19 ''Subsidiaries without Public Accountability: Disclosures'' is intended to simplify the disclosure requirements for subsidiaries that do not have public accountability, while allowing them to be consistent with the recognition and measurement principles of other IFRS standards. This report examines the opportunities that IFRS 19 presents for consolidated financial reporting, focusing on the delicate balance between the potential to reduce administrative costs for certain subsidiaries and the quality of the financial information provided. The report examines specific disclosures that are dropped for qualifying subsidiaries, as well as the statutory and regulatory challenges related to reduced transparency and comparability that could affect the application of the standard.

• Details
• Contents