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IFRS Taxonomy Update (General Improvements and Common Practice — IAS 19, Employee Benefits) [ED]

Com­ment pe­riod ends on Jan­u­ary 26, 2021

Next steps:

The IASB plans to review the Proposed Update feedback in February 2021

Last up­dated:

December 2020

Overview

On November 24, 2020, the International Accounting Standards Board (IASB) published "IFRS Taxonomy 2020 — General Improvements and Common Practice — IAS 19, Employee Benefits".

The proposed update includes elements to reflect common reporting practice and new and amended labels to clarify the accounting meaning and intended use of some existing elements.

For further details, refer to the press release and proposed update on the IASB’s website.

 

Other de­vel­op­ments

December 2020 review the Proposed Update feedback in February 2021

On December 18, 2020, the IASB staff updated the Work Plan to indicate that the Board plans to review the Proposed Update feedback in February 2021.

November 2020

On November 24, 202, the International Accounting Standards Board (IASB) published "IFRS Taxonomy 2020"- General Impovements and Common Practice - IAS 19, Employee Benefits". Comments are requested by January 26, 2021.

 

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.