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Description

IFRS 19: Assess Subsidiary Eligibility and Streamline Disclosures with Confidence

Streamline subsidiary disclosures without weakening the reporting expected by the parent company and the auditors

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Subsidiaries within a group often publish disclosure notes modelled on those of the consolidating entity. Local teams produce information that nobody reads, while they lack the time needed for closing work. Group finance leadership hesitates to streamline without knowing which subsidiaries are eligible or what must remain published.

This short virtual format presents the reduced disclosure framework available to certain subsidiaries under IFRS 19. In three hours, participants check the eligibility conditions, measure what the reduced regime removes and what it retains, and prepare the transition with auditors and the parent company.

Learning objectives

  • Check whether a subsidiary is eligible for the reduced disclosure framework
  • Distinguish the disclosures removed from those that remain required
  • Measure the effect of reduced disclosures on the closing workload of local teams
  • Align the subsidiary financial statements with the consolidation reporting package
  • Prepare the application decision with the auditors and the parent company

What makes this programme different

Eligibility is tested on the participants' own subsidiaries
A screening grid of disclosures to retain is built during the session
The discussion with the auditor is prepared on the sensitive points

Programme

1Subsidiary Eligibility

Knowing who can benefit

  • Conditions to be met in order to apply the framework
  • The case of partially owned subsidiaries
  • Formalising the decision and informing users of the financial statements
  • Situations that cause the benefit of the framework to be lost

2Scope of Reduced Disclosures

Screening what remains due

  • Disclosures removed by the framework
  • Disclosures retained and additional information expected locally
  • Alignment with the reporting obligations of the country of establishment
  • Parent company expectations beyond the required minimum

3Implementation and Discussion with Auditors

Transitioning without surprises

  • Transition timetable and advance information to stakeholders
  • Comparability with prior reporting periods
  • Points of attention raised by auditors
  • Effect on the workload of local teams

Who is it for

Subsidiary finance directors · financial controllers · consolidation specialists and group technical accounting managers.

Prerequisites

Familiarity with financial statements prepared under international standards and with consolidation work.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.