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IFRS Taxonomy Proposed Update, 2021 Technology Update [ED]

Com­ment pe­riod ends on January 3, 2021

Next steps:

The IASB plans to review the Proposed Update feedback in Q1/2022

Last updated:

December 2021

Overview

On December 2, 2021, the In­ter­na­tional Ac­count­ing Stan­dards Board (IASB) is­sued a pro­posed IFRS Tax­on­omy Up­date, IFRS Taxonomy 2021—Proposed Update 2 Technology Update".

The proposed changes aim to reflect developments in the technology that underlies or relates to the IFRS Taxonomy. They also consider variation in standards and practices and will support the usage of the IFRS Taxonomy or comparable taxonomies in different regulatory environments.

The proposed changes include:

  • XBRL Specifications updates [Data Type Registry 1.1 and Transformation Registry 4];
  • Use of HTTPS (rather than HTTP) addresses for the IFRS Taxonomy XBRL files;
  • Changes to reference URI links;
  • Additional entry points for the IFRS Taxonomy; and
  • Changes to titles for definition linkbase roles.

The deadline for submitting comments is January 3, 2021.

 

Other Developments

December 2021

On December 2, 2021, the In­ter­na­tional Ac­count­ing Stan­dards Board (IASB) is­sued a pro­posed IFRS Tax­on­omy Up­date, IFRS Taxonomy 2021—Proposed Update 2 Technology Update".

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.