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) expects to publish IFRS Accounting Taxonomy 2024—Proposed Update 3 IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements on 29 August 2024.
The document will be available to download from the Open for comment section and from the IFRS Accounting Taxonomy Update—Subsidiaries without Public Accountability: Disclosures, Amendments to IFRS 7 and IFRS 9 and Annual Improvements project page .
To comment on the proposed update you will need to have an IFRS Foundation account; you can create an ifrs.org account if you do not have one.
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