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IFRS Taxonomy 2017 [Completed]

Ef­fec­tive date:

January 1, 2017

Last up­dated:

March 2017

Overview

On March 9, 2017, the IFRS Foundation published the IFRS Taxonomy 2017, which reflects the IFRS standards as issued by the International Accounting Standards Board at January 1, 2017, including standards published but not yet effective at that date.

The IFRS Taxonomy 2017 incorporates the IFRS Taxonomy Updates 1 and 2 published since the annual IFRS Taxonomy 2016 release. These Updates related to the Disclosure Initiative (Amendments to IAS 7) and Applying IFRS 9, Financial Instruments with IFRS 4, Insurance Contracts (Amendments to IFRS 4) respectively. The IFRS Taxonomy 2017 includes also common practice additions for entities engaged in agriculture, leisure, franchise and retail activities resulting from the Proposed Taxonomy Update 3-Common Practice modified in the light of comments received on that document.

Other de­vel­op­ments

March 2017

On March 9, 2017, the IFRS Foundation published the IFRS Taxonomy 2017.

December 2016

On December 15, 2016, following a review by the IFRS Taxonomy Consultative Group (ITCG), the IFRS Foundation published the Proposed Taxonomy Update 3 for public comment. Two comment letters were received. The Foundation analyzed the comments received, and where appropriate, changes were made.

December 2016

On December 8, 2016 - the IFRS Foundation issued Taxonomy Update 2 to the IFRS Taxonomy 2016.

September 2016

On September 12, 2016, following a review by the IFRS Taxonomy Consultative Group (ITCG), the IFRS Foundation published the Proposed Taxonomy Update 2 for public comment. No comment letters were received.

April 2016

On April 28, 2016, following a review by the IFRS Taxonomy Consultative Group (ITCG), the IFRS Foundation issued Taxonomy Update 1 to the IFRS Taxonomy 2016.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.