{"id":1562,"date":"2025-09-11T20:06:23","date_gmt":"2025-09-11T15:06:23","guid":{"rendered":"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/?p=1562"},"modified":"2025-09-19T16:17:53","modified_gmt":"2025-09-19T11:17:53","slug":"iasb-issued-amendments-to-ifrs-19-to-complete-catch-up-work","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/ru\/iasb-issued-amendments-to-ifrs-19-to-complete-catch-up-work\/","title":{"rendered":"IASB \u0432\u044b\u043f\u0443\u0441\u0442\u0438\u043b \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0424\u041e 19, \u0437\u0430\u0432\u0435\u0440\u0448\u0438\u0432 \u0440\u0430\u0431\u043e\u0442\u0443 \u043f\u043e \u0430\u043a\u0442\u0443\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430"},"content":{"rendered":"<p class=\"translation-block\">\u0421\u043e\u0432\u0435\u0442 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (IASB) <a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2025\/08\/iasb-issues-amendments-ifrs-19-to-complete-catch-up-work\" target=\"_self\">\u0432\u044b\u043f\u0443\u0441\u0442\u0438\u043b \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0424\u041e 19 \u00ab\u0414\u043e\u0447\u0435\u0440\u043d\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0431\u0435\u0437 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438: \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438\u00bb<\/em><\/a>, \u0437\u0430\u0432\u0435\u0440\u0448\u0438\u0432 \u0437\u0430\u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u0440\u0430\u0431\u043e\u0442\u0443 \u043f\u043e \u0430\u043a\u0442\u0443\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430.<\/p>\n\n\n\n<p>\u041c\u0421\u0424\u041e 19, \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0432 \u043c\u0430\u0435 2024 \u0433\u043e\u0434\u0430, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0434\u043e\u0447\u0435\u0440\u043d\u0438\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c, \u0438\u043c\u0435\u044e\u0449\u0438\u043c \u043d\u0430 \u044d\u0442\u043e \u043f\u0440\u0430\u0432\u043e, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u041c\u0421\u0424\u041e \u0441 \u0441\u043e\u043a\u0440\u0430\u0449\u0451\u043d\u043d\u044b\u043c\u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u043a \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438. \u041f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0430\u044f \u0432\u0435\u0440\u0441\u0438\u044f \u0432\u043a\u043b\u044e\u0447\u0430\u043b\u0430 \u0441\u043e\u043a\u0440\u0430\u0449\u0451\u043d\u043d\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0430\u043c, \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0434\u043e \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2021 \u0433\u043e\u0434\u0430.<\/p>\n\n\n\n<p>\u041d\u043e\u0432\u044b\u0435 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0424\u041e 19 \u043e\u0431\u043b\u0435\u0433\u0447\u0430\u044e\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430 \u0434\u043e\u0447\u0435\u0440\u043d\u0438\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438, \u0441\u043e\u043a\u0440\u0430\u0449\u0430\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0430\u043c, \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0432 \u043f\u0435\u0440\u0438\u043e\u0434 \u0441 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 2021 \u0433\u043e\u0434\u0430 \u043f\u043e \u043c\u0430\u0439 2024 \u0433\u043e\u0434\u0430, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u041c\u0421\u0424\u041e 18 <em>\u00ab\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\u00bb<em>;<\/li>\n\n\n\n<li class=\"translation-block\"><em>\u0424\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u043e\u0432<em> (\u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0410 (IAS) 7 \u0438 \u041c\u0421\u0424\u041e (IFRS) 7);<\/li>\n\n\n\n<li class=\"translation-block\"><em>\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0440\u0435\u0444\u043e\u0440\u043c\u0430 \u2013 \u043c\u043e\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 Pillar Two<em> (\u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0410 (IAS) 12);<\/li>\n\n\n\n<li class=\"translation-block\"><em>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043e\u0431\u043c\u0435\u043d\u0430<em> (\u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0410 (IAS) 21);<\/li>\n\n\n\n<li class=\"translation-block\"><em>\u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0438 \u043e\u0446\u0435\u043d\u043a\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432<em> (\u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043a \u041c\u0421\u0424\u041e (IFRS) 9 \u0438 \u041c\u0421\u0424\u041e (IFRS) 7).<\/li>\n<\/ul>\n\n\n\n<p>\u0411\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u044f \u044d\u0442\u0438\u043c \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0430\u043c \u041c\u0421\u0424\u041e 19 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u0445 \u041c\u0421\u0424\u041e, \u0432\u0441\u0442\u0443\u043f\u0430\u044e\u0449\u0438\u0435 \u0432 \u0441\u0438\u043b\u0443 \u0434\u043e 1 \u044f\u043d\u0432\u0430\u0440\u044f 2027 \u0433\u043e\u0434\u0430 \u2013 \u0434\u0430\u0442\u044b \u0435\u0433\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f.<\/p>\n\n\n\n<p>\u0412 \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0435\u043c \u041c\u0421\u0424\u041e 19 \u0431\u0443\u0434\u0435\u0442 \u043e\u0431\u043d\u043e\u0432\u043b\u044f\u0442\u044c\u0441\u044f \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0441 \u0432\u044b\u043f\u0443\u0441\u043a\u043e\u043c \u0438\u043b\u0438 \u043f\u0435\u0440\u0435\u0441\u043c\u043e\u0442\u0440\u043e\u043c \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u041c\u0421\u0424\u041e.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) issued amendments to IFRS 19\u00a0Subsidiaries 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. [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":1586,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IASB issued amendments to IFRS 19 - Moore Kazakhstan - Moore<\/title>\n<meta name=\"description\" content=\"The International Accounting Standards Board (IASB) issued amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, completing its planned catch-up work on the Standard.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/ru\/iasb-issued-amendments-to-ifrs-19-to-complete-catch-up-work\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IASB issued amendments to IFRS 19 - 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