Adopting it is entirely optional. In the UK you can already reduce disclosures for qualifying subsidiaries using FRS 101 Reduced Disclosure Framework, which offers more exemptions than IFRS 19 and has been available for over a decade. So for many practices, IFRS 19 may add nothing over what you already do.
Before we consider building IFRS 19 support into Accounts Production, we would like to know whether you would actually use it.
Please vote if you would use IFRS 19 for subsidiary accounts in preference to FRS 101 — and it would help enormously if you could add a comment covering:
Which framework you currently use for qualifying subsidiaries, and which you expect to use from January 2027
Roughly how many subsidiary sets you prepare each year that would be eligible — broadly, no public accountability, with a parent applying IFRS Accounting Standards in its consolidated accounts
Whether anything specific is pushing you towards IFRS 19 rather than FRS 101, for example a parent or group auditor requiring a single IFRS framework across the group
A low response here is a genuinely useful answer too — it tells us your practice is well served by FRS 101 and we should spend the effort elsewhere.
Nick Lloyd
