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Tuesday, December 11. 2018

Proposed Changes to the 2018 IFRS Taxonomy

On December 6th, the International Financial Reporting Standards (IFRS) Foundation released the IFRS Taxonomy 2018 – Proposed Update 2 General Improvements.


These improvements include changes to the content and technical structure of the IFRS Taxonomy, such as:

  • introducing implementation notes that explain how to use specific IFRS Taxonomy elements and how to avoid tagging errors
  • introducing the duration element type for reporting information about a period of time, which should achieve more consistent tagging
  • removing entry points without documentation labels to make it easier to access the IFRS Taxonomy

These changes are open for public comment until February 4th, 2019. The proposed update can be accessed in its entirety here. Comments can be made through the IFRS website.



Sources:

Proposed general improvements to the IFRS Taxonomy 2018 (www.ifrs.org)
IFRS Taxonomy Update—2018 General Improvements (www.ifrs.org)


Posted by
The Novaworks Team
in IFRS Taxonomy at 15:25
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