以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) today issued amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures , completing its planned catch-up work on the Standard.
IFRS 19, issued in May 2024, allows eligible subsidiaries to apply IFRS Accounting Standards with reduced disclosures. It included reduced disclosure requirements for other Standards or amendments issued up to February 2021. The newly issued amendments to IFRS 19 help eligible subsidiaries by reducing disclosure requirements for Standards and amendments issued between February 2021 and May 2024, specifically:
IFRS 18 Presentation and Disclosure in Financial Statements ;
Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7);
International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12);
Lack of Exchangeability (Amendments to IAS 21); and
Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7).